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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
Tabla de Contenidos:
  • 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.