Below are top recommended papers and reports, categorized by their focus: 1. Comparative Analysis of Public vs. Private Filing
This Brookings Institution article explores the historical tension between the public IRS Direct File system and private-sector partnerships like the Free File Alliance.
A report from the Treasury Inspector General for Tax Administration (TIGTA) found here , which critiques the current Free File program for low participation rates (only ~3% of eligible filers) and insufficient oversight.
Published in the Journal of Public Economics , this NYU/ScienceDirect paper provides field experiment data showing how outreach regarding free tax preparation methods modestly increases filing rates and the claiming of refundable credits.
An IRS Statistics of Income (SOI) study that identifies market segments with the greatest potential for increasing participation in free electronic filing programs. 3. Critical Oversight and Future Directions