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This section contains selected papers and other materials produced by IRS employees and others for the 2005 IRS Research Conference that was held on June 7-8, 2005, in Washington, DC. These materials are included in the proceedings of the conference -- The IRS Research Bulletin: Recent Research on Tax Administration and Compliance, Publication 1500. Each item is appropriately identified below.
The views expressed in these materials are those of the authors and are not necessarily the official positions of the Internal Revenue Service.
For more information about the proceedings volume or a particular item, please send us an email message.
All research papers are available as PDF files. A free Adobe Acrobat reader is available for download, if needed.
Foreword, Acknowledgments, and Table of Contents
Program
Attendance List
Selected Papers and Other Materials:
Session 1: New Estimates of Individual Income Tax Compliance
Preliminary Results of the National Research Program’s Reporting Compliance Study of Tax Year 2001 Individual Returns. Author: Charles Bennett, IRS, National Research Program.
Preliminary Update of the Tax Year 2001 Individual Income Tax Underreporting Gap Estimates. Author: Alan Plumley, IRS, RAS, Office of Research.
Estimating the Informal Supplier Tax Gap. Authors: James Alm, Georgia State University and Brian Erard, B. Erard and Associates.
Session 2: Indirect Measures of Compliance
Visualization of Effective Tax Rates for Tax Gap Estimation and Compliance Risk Assessment. Author: Peter Lumb, Her Majesty’s Revenue and Customs, United Kingdom.
ROA-Based Estimates of Income Shifting by U.S. Multinational Corporations. Authors: Charles W. Christian, Arizona State University, and Thomas D. Schultz, Case Western Reserve University.
Session 3: Taxpayer Compliance Burden
Measuring the Tax Compliance Burden of Small Businesses. Authors: Donald DeLuca, Arnie Greenland, John Guyton, Sean Hennessy, and Audrey Kindlon, IBM Business Consulting Services.
Tax Compliance Costs of Small Businesses 2004: Improving the Estimates. Authors: Prue Oxley and Stuart Turner, Inland Revenue, New Zealand; and Charles Sullivan, Capital Research, Wellington, New Zealand.
The Effects of Tax Software and Paid Preparers on Compliance Costs. Authors: John L. Guyton, IBM Business Consulting Services; Adam K. Korobow, LMI; Peter S. Lee, Internal Revenue Service; and Eric J. Toder, The Urban Institute.
Session 4: Use of Tax Administration Resources
Offshore Compliance: Using Regression and Risk Modeling to Select Cases from Large Datasets. Annex 1 and Annex 2. Annex 3. Authors: Damian Pritchard and Nadeer Khan, Inland Revenue, United Kingdom.
Risk-Based Collection Model Development and Testing. Authors: Jane Martin and Rick Stephenson, IRS, Small Business/Self-Employed Division.
Methods for Measuring IRS’s Productivity. Authors: Kevin Daly and Jennifer Gravelle, U.S. Government Accountability Office.
Session 5: Influencing Voluntary Compliance Behavior
Research into the Impact of Audit on Compliance. Author: Valmai Copeland, Inland Revenue, New Zealand.
Carrots, Sticks, Sole Proprietors, and Tax Accountants. Authors: John Hasseldine, Nottingham University Business School; Peggy A. Hite, Indiana University; Simon James, University of Exeter; and Marika Toumi, Nottingham University Business School.
Session 6: Understanding Barriers to Compliance and Participation
Does Confidentiality Affect Tax Compliance? Authors: Susan Laury and Sally Wallace, Georgia State University.
Compliance with Information Reporting: Exempt Organizations. Authors: Martin David and Thomas Pollak, Urban Institute, and Paul Arnsberger, Internal Revenue Service.
Improving Tax Compliance of Bilingual Taxpayers with Effective Consumer Communication. Authors: Christine C. Bauman, University of Northern Iowa; David Luna, Baruch College; and Laura A. Peracchio, University of Wisconsin-Milwaukee.
Links to previous conferences:
2009 / 2008 / 2007 / 2006 / 2005 / 2004 / 2003 / 2002 / 1999
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