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 Research Conference Program
1. Taxpayer Compliance Costs and Tax Administration
- Improving Form 1098-T: How a Revised Form Could Increase Take-Up, Improve Compliance, and Lower Taxpayer Burden
Deena Ackerman, Julie-Anne Cronin, and Nicholas Turner - Convenience May Be Necessary for Widespread Pension Participation by the Poor
Valrie Chambers - The Compliance Costs of IRS Post-Filing Processes
John Guyton and Ronald Hodge
2. Innovative Enforcement Strategies
- Off shore Voluntary Disclosure Schemes: A Preliminary Analysis
Matthew Gould and Matthew D. Rablen - Uncollectible Versus Unproductive: Compliance Impact of Working Collection Cases That Are Ultimately Not Fully Collectible
Erik Miller, Stacy Orlett, and Alex Turk - Concentrated Enforcement in a Best-Case Tax Enforcement Regime
Leigh Osofsky
3. Tax Uncertainty and Corporation Compliance
- 2010-2011 Schedule M-3 Profiles and Schedule UTP Filing Status
Charles Boynton, Portia DeFilippes, Ellen Legel, and Lisa Rupert - Unintended Consequences of Linking Tax Return Disclosures of Tax Uncertainty to Financial Reporting for Tax Uncertainty
Erin M. Towery - The Effect of CAP on Tax Aggressiveness
Amy Dunbar and Andrew Duxbury
4. Understanding Taxpayer Behavior
- Tax Evasion and Self-Employment in the US: A Look at the Alternative Minimum Tax
Donald Bruce and Xiaowen Liu - Do Doubled-Up Families Minimize Household-Level Tax Burden?
Maggie R. Jones and Amy B. O’Hara - RAS Affordable Care Act Microsimulation Model
Brian Erard, Emily Heys, Layne Morrison, Robert Mueller, and Brock Ramos