Michael Sebastiani

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

1111 Constitution Avenue, NW

Washington, DC 20224

United States

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

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

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1.

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

Downloads 362 (143,635)
Citation 45

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

Number of pages: 57 Posted: 28 Oct 2014 Last Revised: 23 Mar 2016
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck and Michael Sebastiani
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 335 (155,063)
Citation 1

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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
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck and Michael Sebastiani
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 27 (847,562)
Citation 43

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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 34 (767,049)
Citation 1

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