The crisis in tax administration / Henry J. Aaron, Joel Slemrod, editors.

Format:

Book

Contributor:

Aaron, Henry J.

Slemrod, Joel.

Language:

English

Subjects (All):

United States. Internal Revenue Service.

United States.

Tax administration and procedure--United States.

Tax administration and procedure.

Genre:

Conference papers and proceedings.

Physical Description:

viii, 402 pages : illustrations ; 25 cm

Place of Publication:

Washington, D.C. : Brookings Institution Press, [2004]

Summary:

Voluntary tax compliance and the mechanisms to catch the noncompliant are under stress as tax laws have become more complicated and IRS resources have not kept pace. These events in combination have created a genuine crisis in tax administration. The papers in this volume, prepared by economists, lawyers, and accountants, evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. The conference, on which this publication is based, was jointly sponsored by the Brookings Institution, the Office of Tax Policy Research at the University of Michigan Business School, and the American Tax Policy Institute (under a grant from the American Bar Association).

Contents:

2 The Tax Shelter Battle / Joseph Bankman 9

3 Issues of International Tax Enforcement / David R. Tillinghast 38

4 Small Business and the Tax System / Joel Slemrod 69

5 The Turbo Tax Revolution: Can Technology Solve Tax Complexity? / Austan Goolsbee 124

6 Issues Affecting Low-Income Filers / Janet Holtzblatt, Janet McCubbin 148

7 Tax Preparers / Marsha Blumenthal, Charles Christian 201

8 Carrots and Sticks in Enforcement / Frank Cowell 230

9 Effects of Tax Simplification Options: A Quantitative Analysis / William G. Gale, Jeffrey Rohaly 276

10 Ultimate Objectives for the IRS: Balancing Revenue and Service / Alan H. Plumley, C. Eugene Steuerle 311

11 Experience and Innovations in Other Countries / Jeffrey Owens, Stuart Hamilton 347.

Notes:

Papers presented at a conference jointly sponsored by the Brookings Institution and the Office of Tax Policy Research at the University of Michigan Business School.

Includes bibliographical references and index.

ISBN:

0815701225

0815701233

OCLC:

54024034