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

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Tax Compliance and Enforcement (2018, unknown): “Analyzing administrative data on the universe of individual income tax returns that report sole proprietor income, Slemrod et al. (2015) find a large increase in the number of businesses reporting income that is exactly equal to the amount in the 1099-”
WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “…and Alm and Sennoga (2010) for analyses of distributional effects; see Alm (1985) and Kesselman (1989) for analyses of allocative effects; and see Slemrod and Gillitzer (2014) and Keen and Slemrod (2017) for analyses of optimal tax administration. generate taxpayer segments, such as emotions?”
From the Lab to the Field: A Review of Tax Experiments (2016, result): “While administrative constraints are certainly a greater concern in low- and middle-income countries, Slemrod et al. (2015) show that similar behaviour as documented by Carrillo et al. (2016) occurs in the USA too.”
Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018, unknown): “Slemrod et al. (2015) show that small businesses in the US offset the introduction of third-party reporting of credit card sales by increasing their reported expenses to leave their reported tax base essentially unchanged.”