Tax Stats / 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 Bulletin

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

Links to other conferences:

2019 / 2018 / 2017 /2016 / 2015 / 2014 / 2013 / 2012 / 2011 / 2010 / 2009 / 2008 / 2007 / 2006 / 2005 / 2004 / 2003 / 2002 / 1999

Tax Stats / IRS Research Conference