Warehouse / Authors

Thomas Hertz

Researcher (per paper deposit) · Internal Revenue Service

Co-author of the Quarterly Journal of Economics paper on racial disparities in tax audits; the paper's Crossref deposit lists his affiliation as the Internal Revenue Service.

1 paper tracked ⌁ Follow this author

Showing 1 paper

Published Quarterly Journal of Economics Online 26 Sep 2024 Published Jan 2025

Measuring and Mitigating Racial Disparities in Tax Audits

Hadi Elzayn · Evelyn Smith · Thomas Hertz · Cameron Guage · Arun Ramesh · Robin Fisher · Daniel E Ho · Jacob Goldin

Do Black taxpayers face higher IRS audit rates than non-Black taxpayers, despite race-blind audit selection? And if so, why — and what would mitigation look like?

Public Finance Inequality Free Read ↗