IRS Research Conference Advancing Tax Administration: An IRS-TPC Conference Thursday, June 19, 2014 The 2014 IRS Research Bulletin features selected papers from the IRS-TPC Research Conference, held at the Urban Institute in Washington, DC, on June 19, 2014. The conference highlighted research on tax compliance and administration, and facilitated dialogue among IRS researchers, tax experts from other countries, academic researchers, Federal agencies, and private sector experts. 2014 IRS Research BulletinPDF 2014 Research Conference ProgramPDF 1. Taxpayer Compliance Costs and Tax Administration Improving Form 1098-T: How a Revised Form Could Increase Take-Up, Improve Compliance, and Lower Taxpayer BurdenPDF Deena Ackerman, Julie-Anne Cronin, and Nicholas Turner Convenience May Be Necessary for Widespread Pension Participation by the PoorPDF Valrie Chambers The Compliance Costs of IRS Post-Filing ProcessesPDF John Guyton and Ronald Hodge 2. Innovative Enforcement Strategies Off shore Voluntary Disclosure Schemes: A Preliminary AnalysisPDF Matthew Gould and Matthew D. Rablen Uncollectible Versus Unproductive: Compliance Impact of Working Collection Cases That Are Ultimately Not Fully CollectiblePDF Erik Miller, Stacy Orlett, and Alex Turk Concentrated Enforcement in a Best-Case Tax Enforcement RegimePDF Leigh Osofsky 3. Tax Uncertainty and Corporation Compliance 2010-2011 Schedule M-3 Profiles and Schedule UTP Filing StatusPDF Charles Boynton, Portia DeFilippes, Ellen Legel, and Lisa Rupert Unintended Consequences of Linking Tax Return Disclosures of Tax Uncertainty to Financial Reporting for Tax UncertaintyPDF Erin M. Towery The Effect of CAP on Tax AggressivenessPDF Amy Dunbar and Andrew Duxbury 4. Understanding Taxpayer Behavior Tax Evasion and Self-Employment in the US: A Look at the Alternative Minimum TaxPDF Donald Bruce and Xiaowen Liu Do Doubled-Up Families Minimize Household-Level Tax Burden?PDF Maggie R. Jones and Amy B. O’Hara RAS Affordable Care Act Microsimulation ModelPDF Brian Erard, Emily Heys, Layne Morrison, Robert Mueller, and Brock Ramos Links to other conferences: IRS Research Conference
