02878nam 22005534a 450 991045020450332120200520144314.00-8157-9656-0(CKB)1000000000031476(EBL)3004439(OCoLC)57033157(SSID)ssj0000132478(PQKBManifestationID)11131956(PQKBTitleCode)TC0000132478(PQKBWorkID)10038951(PQKB)11493280(MiAaPQ)EBC3004439(OCoLC)1132228763(MdBmJHUP)muse73127(Au-PeEL)EBL3004439(CaPaEBR)ebr10077265(EXLCZ)99100000000003147620040112d2004 uy 0engur|n|---|||||txtccrThe crisis in tax administration[electronic resource] /Henry J. Aaron, Joel Slemrod, editorsWashington, D.C. Brookings Institution Pressc20041 online resource (413 p.)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.0-8157-0122-5 Includes bibliographical references and index.Contents; Preface; 1 Introduction; 2 The Tax Shelter Battle; 3 Issues of International Tax Enforcement; 4 Small Business and the Tax System; 5 The TurboTax Revolution: Can Technology Solve Tax Complexity?; 6 Issues Affecting Low-Income Filers; 7 Tax Preparers; 8 Carrots and Sticks in Enforcement; 9 Effects of Tax Simplification Options: A Quantitative Analysis; 10 Ultimate Objectives for the IRS: Balancing Revenue and Service; 11 Experience and Innovations in Other Countries; Contributors; IndexPeople pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few yTax administration and procedureUnited StatesElectronic books.Tax administration and procedure339.2/00973Aaron Henry J113318Slemrod Joel121080MiAaPQMiAaPQMiAaPQBOOK9910450204503321The crisis in tax administration1954389UNINA