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 BurdenPDFDeena Ackerman, Julie-Anne Cronin, and Nicholas Turner Convenience May Be Necessary for Widespread Pension Participation by the PoorPDFValrie Chambers The Compliance Costs of IRS Post-Filing ProcessesPDFJohn Guyton and Ronald Hodge 2. Innovative Enforcement Strategies Off shore Voluntary Disclosure Schemes: A Preliminary AnalysisPDFMatthew Gould and Matthew D. Rablen Uncollectible Versus Unproductive: Compliance Impact of Working Collection Cases That Are Ultimately Not Fully CollectiblePDFErik Miller, Stacy Orlett, and Alex Turk Concentrated Enforcement in a Best-Case Tax Enforcement RegimePDFLeigh Osofsky 3. Tax Uncertainty and Corporation Compliance 2010-2011 Schedule M-3 Profiles and Schedule UTP Filing StatusPDFCharles 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 AggressivenessPDFAmy Dunbar and Andrew Duxbury 4. Understanding Taxpayer Behavior Tax Evasion and Self-Employment in the US: A Look at the Alternative Minimum TaxPDFDonald Bruce and Xiaowen Liu Do Doubled-Up Families Minimize Household-Level Tax Burden?PDFMaggie R. Jones and Amy B. O’Hara RAS Affordable Care Act Microsimulation ModelPDFBrian Erard, Emily Heys, Layne Morrison, Robert Mueller, and Brock Ramos Links to other conferences: IRS Research Conference
