Crisis in Tax Administration

Hardcover
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Author: Henry J. Aaron

ISBN-10: 0815701225

ISBN-13: 9780815701224

Category: Governmental & Nonprofit Accounting

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Containing ten papers presented at a conference co-sponsored by the Brookings Institution (where Aaron is a senior fellow) and the Office of Tax Policy Research, University of Michigan Business School (where Slemrod teaches), this data-rich volume audits the economic and legal issues facing tax administrators at the Internal Revenue Service and globally in improving tax policy and enforcement. An especially interesting chapter examines whether tax filing software can reduce the system's complexity. Annotation ©2004 Book News, Inc., Portland, OR

1Introduction12The tax shelter battle9Comments283Issues of international tax enforcement38Comments574Small business and the tax system69Comments1015The turbo tax revolution : can technology solve tax complexity?124Comments1386Issues affecting low-income filers148Comments1887Tax preparers201Comments2188Carrots and sticks in enforcement230Comments2589Effects of tax simplification options : a quantitative analysis276Comments29910Ultimate objectives for the IRS : balancing revenue and service311Comments33811Experience and innovations in other countries347Comments380