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

Format:

Book

Contributor:

Aaron, Henry J.

Slemrod, Joel.

Language:

English

Subjects (All):

Tax administration and procedure--United States.

Tax administration and procedure.

United States. Internal Revenue Service.

United States.

Physical Description:

1 online resource (viii, 402 pages) : illustrations

Edition:

1st ed.

Place of Publication:

Washington, D.C. : Brookings Institution Press, c2004.

Language Note:

English

Summary:

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent?

Contents:

Contents; Preface; 1 Introduction; 2 The Tax Shelter Battle; 3 Issues of International Tax Enforcement; 4 Small Business and the Tax System; 5 The TurboTax Revolution: Can Technology Solve Tax Complexity?; 6 Issues Affecting Low-Income Filers; 7 Tax Preparers; 8 Carrots and Sticks in Enforcement; 9 Effects of Tax Simplification Options: A Quantitative Analysis; 10 Ultimate Objectives for the IRS: Balancing Revenue and Service; 11 Experience and Innovations in Other Countries; Contributors; Index

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:

9780815796565

0815796560

OCLC:

57033157