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

Other author Aaron, Henry J.
Other author Slemrod, Joel.
Format Book
Publication InfoWashington, D.C. : Brookings Institution Press, ©2004.
Descriptionviii, 402 pages : illustrations ; 25 cm
Supplemental ContentTable of contents
Subjects

Contents 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.
General notePapers presented at a conference jointly sponsored by the Brookings Institution and the Office of Tax Policy Research at the University of Michigan Business School.
Bibliography noteIncludes bibliographical references and index.
LCCN 2004000390
ISBN0815701225 (cloth : alk. paper)
ISBN0815701233 (pbk. : alk. paper)