2006 IRS Research Conference
The views expressed in these materials are those of the authors and are not necessarily the official positions of the Internal Revenue Service.
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Corporate Tax Administration and Compliance
Is the Tax Expense Estimate Improved or Biased in the Presence of Using the Same Tax and Audit Firm?
Cristi A. Gleason, University of Iowa, and Lillian F. Mills, University of Texas
A First Look at the 2004 Schedule M–3 Reporting by Large Corporations
Charles Boynton and Ellen Legel, Internal Revenue Service; and Portia DeFilippes, Office of Tax Analysis
Individual Compliance Analysis and Modeling
Understanding Taxpayer Behavior and Assessing Potential IRS Interventions Using Multiagent Dynamic-Network Simulation
Kathleen M. Carley, Carnegie Mellon University; and Daniel T. Maxwell, Innovative Decisions, Inc.
Longitudinal Study of EITC Claimants
Karen Masken, IRS, Statistics of Income
Uses of Tax Data
Calibrating Macroeconomic and Microsimulation Models to CBO's Baseline Projections
Tracy L. Foertsch and Ralph A. Rector, The Heritage Foundation
Tax Variable Imputation in the Current Population Survey
Amy O’Hara, U.S. Census Bureau
The Role of Third Parties in Tax Administration and Compliance
Instance-Based Classifiers for Tax Agent Modelling
Fuchun Luan and Warwick Graco, Australian Taxation Office; and Mark Norrie, YiSi Technologies, Canberra, Australia
Tax Filing Experiences and Withholding Preferences of Low- and Moderate-Income Households: Preliminary Evidence from a New Survey
Michael S. Barr, Detroit Area Household Financial Services Study, Survey Research Center, University of Michigan (2005); Professor of Law, University of Michigan Law School and senior fellow, the Brookings Institution; and Jane K. Dokko, Economist, Board of Governors of the Federal Reserve System
New Approaches to Compliance and Administration
The Effect of Targeted Outreach on Compliance
Peter D. Adelsheim and James L. Zanetti, IRS, Small Business/Self-Employed
A New Era of Tax Enforcement: From "Big Stick" to Reponsive Regulation
Sagit Leviner, Doctor of the Science of Law (S.J.D.) Candidate, University of Michigan Law School; Master of Laws (LL.M.), University of Michigan Law School; Bachelor of Laws (LL.B.), University of Haifa Law School