Koong, Kai S.; Bai, Shuming; Liu, Lai C. - In: International Journal of Electronic Finance 2 (2008) 2, pp. 211-226
Using data from the Internal Revenue Service (IRS) for the period 1995 through 2005, this study found that e filing practices are advancing gradually but steadily. Since the new millennium, online e-filing has been the fastest growing category. On the other hand, telefile is shown to be...
