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The crisis in tax administration / / Henry J. Aaron, Joel Slemrod, editors



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Titolo: The crisis in tax administration / / Henry J. Aaron, Joel Slemrod, editors Visualizza cluster
Pubblicazione: Washington, D.C., : Brookings Institution Press, c2004
Edizione: 1st ed.
Descrizione fisica: 1 online resource (viii, 402 pages) : illustrations
Disciplina: 339.2/00973
Soggetto topico: Tax administration and procedure - United States
Altri autori: AaronHenry J  
SlemrodJoel  
Note generali: 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.
Nota di bibliografia: Includes bibliographical references and index.
Nota di contenuto: 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; Index
Sommario/riassunto: People 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?
Titolo autorizzato: The crisis in tax administration  Visualizza cluster
ISBN: 0-8157-9656-0
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910820984703321
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