The crisis in tax administration / Henry J. Aaron, Joel Slemrod, editors.
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Published: |
Washington, D.C. :
Brookings Institution Press,
c2004.
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Format: | Book |
Table of Contents:
- 1. Introduction / Henry J. Aaron and Joel Slemrod
- 2. The tax shelter battle / Joseph Bankman
- Comments / David Cay Johnston and David A. Weisbach
- 3. Issues of international tax enforcement / David R. Tillinghast
- Comments / James R. Hines, Jr. and Stephen E. Shay
- 4. Small business and the tax system / Joel Slemrod
- Comments / William M. Gentry and Morton A. Harris
- 5. The turbo tax revolution : can technology solve tax complexity? / Austan Goolsbee
- Comments / Gerald H. Goldberg and Mark J. Mazur
- 6. Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin
- Comments / Leonard E. Burman and Nina Olson
- 7. Tax preparers / Marsha Blumenthal and Charles Christian
- Comments / Peggy A. Hite and Gerald W. Padwe
- 8. Carrots and sticks in enforcement / Frank Cowell
- Comments / John T. Scholz and Douglas A. Shackelford
- 9. Effects of tax simplification options : a quantitative analysis / William G. Gale and Jeffrey Rohaly
- Comments / David Glickman and Deborah H. Schenk
- 10. Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle
- Comments / Donald C. Alexander and James W. Wetzler
- 11. Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton
- Comments / Victoria Perry and Joop N. van Lunteren.