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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...
| Clasificación: | Libro Electrónico |
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| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
Brookings Institution Press,
©2004.
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| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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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| Notas: | 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. |
| Descripción Física: | 1 online resource (viii, 402 pages) : illustrations |
| Bibliografía: | Includes bibliographical references and index. |
| ISBN: | 0815796560 9780815796565 0815701225 9780815701224 0815701233 9780815701231 |