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Untaxed : The Rich, the IRS, and a New Approach to Tax Compliance / Joshua D. Blank and Ari Glogower.
- Format:
- Book
- Author/Creator:
- Blank, Joshua D., (author).
- Language:
- English
- Subjects (All):
- Tax returns--United States.
- Tax returns.
- Tax collection--United States.
- Tax collection.
- Tax administration and procedure--United States.
- Tax administration and procedure.
- Taxpayer compliance--United States.
- Taxpayer compliance.
- Taxation--Law and legislation--United States.
- Taxation.
- United States. Internal Revenue Service.
- United States.
- Physical Description:
- 1 online resource (x, 251 pages) : digital, PDF file(s).
- Edition:
- First edition.
- Place of Publication:
- Cambridge, England : Cambridge University Press, [2025]
- Summary:
- One of the most common complaints about the tax system in the United States is that rich taxpayers are able to lower their tax liabilities through abusive tax practices, often outmaneuvering the Internal Revenue Service (IRS). Untaxed offers a fresh perspective on the long-standing dilemma of tax avoidance and evasion by the rich by proposing a new legal response: means-based adjustments to the tax compliance rules. These compliance rules govern interactions between taxpayers and the IRS, from filing tax returns to responding to audit letters to paying tax penalties. Untaxed shows how tax compliance rules can be adjusted based on taxpayers' means to level the playing field between the rich and everyone else. Timely and innovative, this book is a must-read for legal scholars, policymakers, tax students, and anyone interested in tax policy and administration
- Contents:
- Tax noncompliance at the top
- How the tax system addresses noncompliance
- Means-adjusted tax compliance : a new approach
- When are means adjustments fair and efficient?
- From theory to legal design
- Tax penalties
- Tax advice
- The statute of limitations
- Tax information reporting
- Closing the tax information gap
- Notes:
- Includes index.
- Description based on print version record and CIP data provided by publisher; resource not viewed.
- ISBN:
- 9781009198721
- 1009198726
- 9781009198738
- 1009198734
- 9781009198707
- 100919870X
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