Michael Sebastiani

Government of the United States of America - Internal Revenue Service (IRS)

1111 Constitution Avenue, NW

Washington, DC 20224

United States

SCHOLARLY PAPERS

2

DOWNLOADS

440

TOTAL CITATIONS
Rank 14,033

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Top 14,033

in Total Papers Citations

55

Scholarly Papers (2)

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Number of pages: 57 Posted: 28 Oct 2014 Last Revised: 23 Mar 2016
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 358 (177,277)
Citation 1

Abstract:

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Tax underreporting, information reporting, small businesses, tax enforcement, administrative data

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

NBER Working Paper No. w21412
Number of pages: 51 Posted: 03 Aug 2015 Last Revised: 05 Jul 2023
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 35 (994,163)
Citation 53

Abstract:

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2.

Reminders & Recidivism: Evidence from Tax Filing & EITC Participation Among Low-Income Nonfilers

NBER Working Paper No. w21904
Number of pages: 47 Posted: 25 Jan 2016 Last Revised: 08 May 2023
John Guyton, Day Manoli, Brenda Schafer and Michael Sebastiani
Government of the United States of America - Internal Revenue Service (IRS), University of Texas at Austin, Government of the United States of America - Internal Revenue Service (IRS) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 47 (858,533)
Citation 1

Abstract:

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