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The crisis in tax administration /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Aaron, Henry J., Slemrod, Joel
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : Brookings Institution Press, ©2004.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 4 |a The crisis in tax administration /  |c Henry J. Aaron, Joel Slemrod, editors. 
260 |a Washington, D.C. :  |b Brookings Institution Press,  |c ©2004. 
300 |a 1 online resource (viii, 402 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
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500 |a 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. 
504 |a Includes bibliographical references and index. 
505 0 |a 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. 
588 0 |a Print version record. 
520 8 |a 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 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. Title Summary field provided by Blackwell North America, Inc. All Rights Reserved 
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610 1 7 |a United States.  |b Internal Revenue Service  |2 fast 
650 0 |a Tax administration and procedure  |z United States. 
650 7 |a POLITICAL SCIENCE  |x Economic Conditions.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS  |x Economics  |x Macroeconomics.  |2 bisacsh 
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650 7 |a Tax administration and procedure  |2 fast 
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700 1 |a Slemrod, Joel. 
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