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Crisis in Tax Administration »

Book cover image of Crisis in Tax Administration by Henry J. Aaron

Authors: Henry J. Aaron (Editor), Joel Slemrod
ISBN-13: 9780815701224, ISBN-10: 0815701225
Format: Hardcover
Publisher: Brookings Institution Press
Date Published: May 2004
Edition: (Non-applicable)

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Author Biography: Henry J. Aaron

Book Synopsis

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

Table of Contents

1Introduction1
2The tax shelter battle9
Comments28
3Issues of international tax enforcement38
Comments57
4Small business and the tax system69
Comments101
5The turbo tax revolution : can technology solve tax complexity?124
Comments138
6Issues affecting low-income filers148
Comments188
7Tax preparers201
Comments218
8Carrots and sticks in enforcement230
Comments258
9Effects of tax simplification options : a quantitative analysis276
Comments299
10Ultimate objectives for the IRS : balancing revenue and service311
Comments338
11Experience and innovations in other countries347
Comments380

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