Abstract Using data provided by the Internal Revenue Service from the Taxpayer Compliance Measurement Program, this study attempts to determine whether individual taxpayers who owe additional tax when they file their returns are generally less compliant than those who are due refunds. The findings suggest that differences in compliance rates exist and seem to be persistent regardless of the size of the balance or refund due, the filing status, the level of adjusted gross income, or the primary sources of income.
Chang et al. (Sat,) studied this question.
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