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

Contributor(s): Material type: TextTextPublisher: Washington, D.C. : Brookings Institution Press, [2004]Copyright date: ©2004Description: viii, 402 pages : illustrations ; 25 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 0815701225
  • 9780815701224
  • 0815701233
  • 9780815701231
Subject(s): DDC classification:
  • 339.200973 22
LOC classification:
  • HJ2361 .C37 2004
Contents:
1. Introduction / Henry J. Aaron and Joel Slemrod -- 2. The tax shelter battle / Joseph Bankman -- Comments / David Cay Johnston and David A. Weisbach -- 3. Issues of international tax enforcement / David R. Tillinghast -- Comments / James R. Hines, Jr. and Stephen E. Shay -- 4. Small business and the tax system / Joel Slemrod -- Comments / William M. Gentry and Morton A. Harris -- 5. The turbo tax revolution : can technology solve tax complexity? / Austan Goolsbee -- Comments / Gerald H. Goldberg and Mark J. Mazur -- 6. Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin -- Comments / Leonard E. Burman and Nina Olson -- 7. Tax preparers / Marsha Blumenthal and Charles Christian -- Comments / Peggy A. Hite and Gerald W. Padwe -- 8. Carrots and sticks in enforcement / Frank Cowell -- Comments / John T. Scholz and Douglas A. Shackelford -- 9. Effects of tax simplification options : a quantitative analysis / William G. Gale and Jeffrey Rohaly -- Comments / David Glickman and Deborah H. Schenk -- 10. Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle -- Comments / Donald C. Alexander and James W. Wetzler -- 11. Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton -- Comments / Victoria Perry and Joop N. van Lunteren.
Review: "The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail." "The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS."--BOOK JACKET.
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Holdings
Item type Current library Call number Copy number Status Date due Barcode
Book City Campus City Campus Main Collection 339.200973 CRI (Browse shelf(Opens below)) 1 Available A411991B

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.

1. Introduction / Henry J. Aaron and Joel Slemrod -- 2. The tax shelter battle / Joseph Bankman -- Comments / David Cay Johnston and David A. Weisbach -- 3. Issues of international tax enforcement / David R. Tillinghast -- Comments / James R. Hines, Jr. and Stephen E. Shay -- 4. Small business and the tax system / Joel Slemrod -- Comments / William M. Gentry and Morton A. Harris -- 5. The turbo tax revolution : can technology solve tax complexity? / Austan Goolsbee -- Comments / Gerald H. Goldberg and Mark J. Mazur -- 6. Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin -- Comments / Leonard E. Burman and Nina Olson -- 7. Tax preparers / Marsha Blumenthal and Charles Christian -- Comments / Peggy A. Hite and Gerald W. Padwe -- 8. Carrots and sticks in enforcement / Frank Cowell -- Comments / John T. Scholz and Douglas A. Shackelford -- 9. Effects of tax simplification options : a quantitative analysis / William G. Gale and Jeffrey Rohaly -- Comments / David Glickman and Deborah H. Schenk -- 10. Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle -- Comments / Donald C. Alexander and James W. Wetzler -- 11. Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton -- Comments / Victoria Perry and Joop N. van Lunteren.

"The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail." "The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS."--BOOK JACKET.

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