IRS Research Conference

2009 IRS Research Conference

July 8–9
Washington, D.C.

The 2009 IRS Research Conference highlighted research on tax compliance and administration, and facilitated dialogue among IRS researchers, IRS and state tax administrators, tax experts from other countries, academic researchers, Federal agencies, and private sector experts.

The 2009 Conference was held July 8 and 9 at the Hart Auditorium of the Georgetown University Law Center. Hart Auditorium is located in McDonough Hall, at 600 New Jersey Avenue, N.W., Washington D.C.



Keynote Address

Austan Goolsbee
Staff Director & Chief Economist
Federal Economic Recovery Advisory Board

2009 Research Conference BulletinPDF

Conference ProgramPDF

List of AttendeesPDF


Papers and Presentations

Forward and AcknowledgmentsPDF

Table of ContentsPDF

Tax Systems and Taxpayer BehaviorPDF

A Panel Analysis of Behavior Change in Individual Income Tax CompliancePDF

Attah K. Boame, Canada Revenue Agency

Taxpayer Response to the Recent "Flat Tax" U.K. Capital Gains Tax (CGT) Reform and the Implication for Tax Law SimplificationPDF

Peter Jelfs, Mazars LLP, and Andrew Lymer, University of Birmingham

Tax Behavior of CorporationsPDF

Does FIN 48 Benefit the Tax Authorities through an Increase in Taxpayer Compliance?PDF

Akinori Tomohara, Aoyama Gakuin University; Ho Jin Lee, Internal Revenue Service; and Sangjik Lee, Hankuk University of Foreign Studies

Analyzing the Enhanced Relationship Between Corporate Taxpayers and Revenue Authorities: A U.K. Case StudyPDF

Judith Freedman, Oxford University Law Faculty and Oxford University Centre for Business Taxation; Geoffrey Loomer, Dalhousie University Law School and Oxford University Centre for Business Taxation; and John Vella, Oxford University Centre for Business Taxation

Measuring and Facilitating Low-Income Tax BenefitsPDF

Earned Income Tax Credit Participation Rate for Tax Year 2005PDF

Dean Plueger, Internal Revenue Service

The Pattern of EITC Claims Over Time: A Panel Data AnalysisPDF

Deena Ackerman, Department of the Treasury; Janet Holtzblatt, Congressional Budget Office; and Karen Masken, Internal Revenue Service

A Tax Education and Asset Building Campaign for Low-Income and Limited-English Worker Populations: Lessons from Four States, TY 2004–TY 2007PDF

Bárbara J. Robles, Arizona State University

Poster Session

Getting to Know U.S. Taxpayers: Selected Tax Data by Occupation and Industry, Tax Year 2005PDF

Terry Nuriddin, Mary Jezek, and Mario Fernandez, Internal Revenue Service

Issues Affecting High-Wealth IndividualsPDF

The Income-Wealth Paradox: Connections Between Realized Income and Wealth Among America’s Aging Top Wealth-HoldersPDF
Barry Johnson, Internal Revenue Service; Kevin Moore, Board of Governors of the Federal Reserve System; and Lisa Schreiber, Internal Revenue Service

Overcoming Overdisclosure: Toward Tax Shelter DetectionPDF
Joshua D. Blank, Rutgers School of Law-Newark

Graph Query: A Tool To Detect Patterns of Abusive Tax TransactionsPDF
Rahul Tikekar, Kay Wolman, and Larry May, Internal Revenue Service


Taxpayer Value Model (TVM): What is it?PDF 

Tax Preparation ServicesPDF 
Ben Shackleford, Internal Revenue Service, and Pete Webb, Pacific Consulting Group




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IRS Research Conference