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...
Clasificación: | Libro Electrónico |
---|---|
Otros Autores: | , |
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.