2015 Internal Revenue Service – Tax Policy Center Research Conference
June 18, 2015
2015 IRS Research Conference Program
2015 IRS Research Conference - Abstracts of Papers
2015 IRS Research Bulletin
The 2015 IRS Research Bulletin features selected papers from the IRS-Tax Policy Center (TPC) Research Conference, “Improving Tax Administration Through Research-Driven Efficiencies,” held at the Urban Institute in Washington, DC, on June 18, 2015. Conference presenters and attendees included researchers from all areas of the IRS, officials from other government agencies, and academic and private sector experts on tax policy, tax administration, and tax compliance.
1. Innovative Methods for Improving Resource Allocation
- Estimating Marginal Revenue/Cost Curves for Correspondence Audits
Ronald H. Hodge II, Alan H. Plumley, Kyle Richison, Getaneh Yismaw, Nicole Misek, Matt Olson,and H. Sanith Wijesinghe - IRS Collectability Curve
Tom Beers, Carol Hatch, Joe Saldana, and Jeff Wilson - Analysis of Flow-Through Entities Using Social Network Analysis Techniques
Ashish Agarwal, Shannon Chen, Ririko Horvath, Larry May, and Rahul Tikekar
2. Taxpayer Responses to Rules and Enforcement
- Taxpayer Behavior Under Audit Certainty
Benjamin Ayers, Jeri Seidman, and Erin Towery - 2011-2012 Schedule M-3 Profiles of Schedule UTP Filers by IRC Section Cited
Charles Boynton, Portia DeFilippes, Ellen Legel, and Lisa Rupert - Individual Nonfilers and IRS Generated Tax Assessments: Revenue and Compliance Impacts of IRS Substitute Assessment When Taxpayers Don’t File
Saurabh Datta, Stacy Orlett, and Alex Turk
3. Improving Tax Administration by Understanding Taxpayer Behavior
- Behavioural Interventions in Tax Compliance: Evidence from Guatemala
Stewart Kettle, Marco Hernandez, Simon Ruda, and Michael Sanders - 2014 Taxpayer Choice Model (TCM): Designing Digital Communication Products to Reduce Phone and Mail Inventory
Courtney Rasey and Mackenzie Wiley (IRS, W&I) - Examining and Addressing Taxpayer Expectations for Affordable Care Act (ACA) Automated Information
Ariel Wooten and Marisa McDaniels
4. Helping Taxpayers Get It Right
- Nontaxable Combat Pay Election and the Earned Income Tax Credit
Suzanne Gleason and Patricia Tong - Incorporating Supplemental Nutrition Assistance Program Data in Earned Income Tax Credit Administration: A Florida Case Study
Elaine Maag, Sara Edelstein, Devlin Hanson, Sarah Minton, Michael Pergamit, and Caroline Ratcliffe - IRS Preparer-Level Treatment Tests
Karen Masken