Benzarti estimates the perceived compliance costs to tax filers by computing whether there were "too few" taxpayers with itemized deductions slightly greater than the standard deduction threshold. Taxpayers who might save a few dollars by itemizing might decide that itemizing was not worth the effort; those who could save much larger amounts would presumably incur the cost of keeping records and itemizing their deductions. Using Internal Revenue Service data from 1980 through 2005, the researcher found just such a pattern of "missing taxpayers" above the standard deduction threshold. He next examined tax years in which there had been significant reforms in U.S. tax codes, specifically increases in the
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