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

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Bibliographic Details
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.