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The crisis in tax administration

Author: Henry J Aaron; Joel Slemrod
Publisher: Washington, D.C. : Brookings Institution Press, ©2004.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Database:WorldCat
Summary:
Annotation "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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Crisis in tax administration.
Washington, D.C. : Brookings Institution Press, ©2004
(DLC) 2004000390
(OCoLC)54024034
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Henry J Aaron; Joel Slemrod
ISBN: 0815796560 9780815796565 0815701225 9780815701224 0815701233 9780815701231
OCLC Number: 57033157
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.
Description: 1 online resource (viii, 402 pages) : illustrations
Contents: Introduction / Henry J. Aaron and Joel Slemrod --
The tax shelter battle / Joseph Bankman --
Issues of international tax enforcement / David R. Tillinghast --
Small business and the tax system / Joel Slemrod --
The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee --
Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin --
Tax preparers / Marsha Blumenthal and Charles Christian --
Carrots and sticks in enforcement / Frank Cowell --
Effects of tax simplification options : a quantitative analysis / William G. Gale and Jeffrey Rohaly --
Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle --
Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton.
Responsibility: Henry J. Aaron, Joel Slemrod, editors.
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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  Read more...

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"A collection of essays from accountants, lawyers, academics, tax specialists and other experts, it examines the many different aspects of the situation, from tax shelters and avoidance to the role Read more...

 
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