Double-claimed dependents: Did e-filing lower U.S. tax noncompliance?
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| Title: | Double-claimed dependents: Did e-filing lower U.S. tax noncompliance? |
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| Authors: | Gorman, William1 (AUTHOR) william.gorman@jct.gov, McGuire, Jamie1 (AUTHOR) jamie.mcguire@jct.gov, Splinter, David1 (AUTHOR) david.splinter@jct.gov |
| Source: | International Tax & Public Finance. Jun2026, Vol. 33 Issue 3, p1091-1107. 17p. |
| Database: | Business Source Ultimate |
| ISSN: | 09275940 |
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| DOI: | 10.1007/s10797-025-09926-4 |