Internal Revenue Service data show refunds have been 10 percent larger on average this tax season. Elaine Maag, senior fellow in the Urban-Brookings Tax Policy Center, spoke with Marketplace about how people with low and middle incomes are more likely to spend their tax refund. “We see people sometimes wait for big expenses to come until tax time, so more children will go to the doctor right after receiving a tax refund,” she said. “We see purchases in places like grocery stores increase.”