Taxpayer Behavior in the Age of AI
Can AI help people overcome the information and administrative barriers involved in interacting with government—and will it reduce or widen existing inequalities? We examine these questions through a field experiment that gave Dallas County homeowners access to personalized AI assistance during the property tax appeals process.
Holz, J.; Perez-Truglia, R.; Simon, A. and Zentner, A. (2025). Taxpayer Behavior in the Age of AI: A Field Experiment on Property Tax Appeals. NBER Working Paper No. 35632.