LEADER 02880nam 22005534a 450 001 9910820984703321 005 20200520144314.0 010 $a0-8157-9656-0 035 $a(CKB)1000000000031476 035 $a(EBL)3004439 035 $a(OCoLC)57033157 035 $a(SSID)ssj0000132478 035 $a(PQKBManifestationID)11131956 035 $a(PQKBTitleCode)TC0000132478 035 $a(PQKBWorkID)10038951 035 $a(PQKB)11493280 035 $a(OCoLC)1132228763 035 $a(MdBmJHUP)muse73127 035 $a(Au-PeEL)EBL3004439 035 $a(CaPaEBR)ebr10077265 035 $a(MiAaPQ)EBC3004439 035 $a(EXLCZ)991000000000031476 100 $a20040112d2004 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 04$aThe crisis in tax administration /$fHenry J. Aaron, Joel Slemrod, editors 205 $a1st ed. 210 $aWashington, D.C. $cBrookings Institution Press$dc2004 215 $a1 online resource (viii, 402 pages) $cillustrations 300 $aPapers presented at a conference jointly sponsored by the Brookings Institution and the Office of Tax Policy Research at the University of Michigan Business School. 311 0 $a0-8157-0122-5 320 $aIncludes bibliographical references and index. 327 $aContents; 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; Index 330 $aPeople 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? 606 $aTax administration and procedure$zUnited States 615 0$aTax administration and procedure 676 $a339.2/00973 701 $aAaron$b Henry J$0113318 701 $aSlemrod$b Joel$0121080 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910820984703321 996 $aThe crisis in tax administration$94050947 997 $aUNINA