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)
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
1 | Introduction | 1 |
2 | The tax shelter battle | 9 |
Comments | 28 | |
3 | Issues of international tax enforcement | 38 |
Comments | 57 | |
4 | Small business and the tax system | 69 |
Comments | 101 | |
5 | The turbo tax revolution : can technology solve tax complexity? | 124 |
Comments | 138 | |
6 | Issues affecting low-income filers | 148 |
Comments | 188 | |
7 | Tax preparers | 201 |
Comments | 218 | |
8 | Carrots and sticks in enforcement | 230 |
Comments | 258 | |
9 | Effects of tax simplification options : a quantitative analysis | 276 |
Comments | 299 | |
10 | Ultimate objectives for the IRS : balancing revenue and service | 311 |
Comments | 338 | |
11 | Experience and innovations in other countries | 347 |
Comments | 380 |