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 PDF 2014 Research Conference Program PDF 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 PDFDeena Ackerman, Julie-Anne Cronin, and Nicholas Turner Convenience May Be Necessary for Widespread Pension Participation by the Poor PDFValrie Chambers The Compliance Costs of IRS Post-Filing Processes PDFJohn Guyton and Ronald Hodge 2. Innovative Enforcement Strategies Off shore Voluntary Disclosure Schemes: A Preliminary Analysis PDFMatthew Gould and Matthew D. Rablen Uncollectible Versus Unproductive: Compliance Impact of Working Collection Cases That Are Ultimately Not Fully Collectible PDFErik Miller, Stacy Orlett, and Alex Turk Concentrated Enforcement in a Best-Case Tax Enforcement Regime PDFLeigh Osofsky 3. Tax Uncertainty and Corporation Compliance 2010-2011 Schedule M-3 Profiles and Schedule UTP Filing Status PDFCharles Boynton, Portia DeFilippes, Ellen Legel, and Lisa Rupert Unintended Consequences of Linking Tax Return Disclosures of Tax Uncertainty to Financial Reporting for Tax Uncertainty PDF Erin M. Towery The Effect of CAP on Tax Aggressiveness PDFAmy Dunbar and Andrew Duxbury 4. Understanding Taxpayer Behavior Tax Evasion and Self-Employment in the US: A Look at the Alternative Minimum Tax PDFDonald 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 Model PDFBrian Erard, Emily Heys, Layne Morrison, Robert Mueller, and Brock Ramos Links to other conferences: IRS Research Conference
