Concepedia

Information Return Filing

Information Return Filing is a formal compliance mechanism within tax information reporting that consists of the structured submission of taxpayer and third-party financial data to tax authorities in accordance with statutory requirements, distinguishing it from other reporting processes by its focus on factual, transaction-level disclosures used for third-party income verification and audit trail creation.

9

Publications

635

Citations

21

Authors

24

Institutions

Publications per year

2017–2026

2

Parents

Publications

9

Does it add up? Early evidence on the data quality of XBRL filings to the SEC

Roger Debreceny, Stephanie Farewell, Maciej Piechocki et al. · Journal of Accounting and Public Policy · 2010 · 216 citations

, , +12

Does credit-card information reporting improve small-business tax compliance?

Joel Slemrod, Brett Collins, Jeffrey L. Hoopes et al. · Journal of Public Economics · 2017 · 174 citations · Full text

, , +17

Applying the Theory of Planned Behavior (TPB) to Predict Internet Tax Filing Intentions

T. Ramayah, Yusliza Mohd Yusoff, Norzalila Jamaludin et al. · 2009 · 49 citations

, , +17

Evidence on Subsequent Filing from the State of Michigan's Income Tax Amnesty

Charles W. Christian, Sanjay Gupta, James Young · National Tax Journal · 2002 · 44 citations

, , +11

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

Joel Slemrod, Brett Collins, Jeffrey L. Hoopes et al. · SSRN Electronic Journal · 2014 · 40 citations · Full text

, , +17

1–5 of 9

Authors

21

  1. BC
    Brett Collins

    University of Michigan, United States

    3 publications · 233 citations

    3

    h-index

  2. JL
    Jeffrey L. Hoopes

    University of North Carolina at Chapel Hill, United States

    3 publications · 233 citations

    3

    h-index

  3. MS
    Michael Sebastiani

    University of Michigan, United States

    3 publications · 233 citations

    3

    h-index

  4. JS
    Joel Slemrod

    University of Michigan, United States

    3 publications · 233 citations

    3

    h-index

  5. DR
    Daniel Reck

    London School of Economics and Political Science, United Kingdom

    3 publications · 233 citations

    3

    h-index

1–5 of 21

Institutions

24

  1. University of Michigan

    Ann Arbor, United States

    3 h-index

    8 publications

    483 citations

  2. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    214 citations

  3. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    6 publications

    135 citations

  4. Revenue Management Solutions (United States)

    Tampa, United States

    1 h-index

    5 publications

    95 citations

  5. Ross School

    East Hampton, United States

    1 h-index

    1 publications

    40 citations

  6. University of North Carolina Wilmington

    Wilmington, United States

    1 h-index

    1 publications

    30 citations

  7. Universiti Teknologi MARA

    Shah Alam, Malaysia

    1 h-index

    1 publications

    33 citations

  8. The Ohio State University

    Columbus, United States

    1 h-index

    5 publications

    95 citations

1–8 of 24

Venues

  1. Journal of Public Economics

    1 publications · 174 citations

    1

    h-index

  2. Global Business Review

    1 publications · 33 citations

    1

    h-index

  3. National Bureau of Economic Research

    Repository · 1 publications · 19 citations

    1

    h-index

  4. National Tax Journal

    NTJ · 1 publications · 44 citations

    1

    h-index

  5. SSRN Electronic Journal

    Repository · 1 publications · 40 citations

    1

    h-index

1–5