SOI Tax Stats - 2017 IRS TPC Research Conference

7th Annual IRS-TPC Joint Research Conference on Tax Administration

June 21, 2017

2017 IRS Research Conference Program

2017 IRS Research Bulletin

The 2017 IRS Research Bulletin (Publication 1500) features selected papers from the IRS-Tax Policy Center (TPC) Research Conference held at the Urban Institute in Washington, DC, on June 21, 2017. Conference presenters and attendees included researchers from many areas of the IRS, officials from other government agencies, and academic and private sector experts on tax policy, tax administration, and tax compliance.

2017 IRS Research Bulletin

Foreword

1. Identifying Corporation Tax Avoidance
    
   • Using IRS Data To Identify Income Shifting to Foreign Affiliates
     Lisa De Simone, Lillian F. Mills, and Bridget Stomberg
   • Income Shifting by U.S. Multinational Corporations
     Ted Black, Amy Dunbar, Andrew Duxbury, and Thomas Schultz
   • The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
     Paul Demeré, Michael P. Donohoe, and Petro Lisowsky
      
2. Realizing the Potential of Tax Enforcement
    
   • How Do IRS Resources Affect the Tax Enforcement Process?
     Michelle Nessa, Casey Schwab, Bridget Stomberg, and Erin Towery
   • Tax Audits and Tax Compliance—Evidence from Italy
     Elena D’Agosto, Marco Manzo, Alessandro Modica, and Stefano Pisani
   • Valuing Unpaid Tax Assessments: Estimating Long-Run Collectability Using an Econometric Approach
     Alex Turk, Eric Henry, Dan Howar, and Maryamm Muzikir
      
3. The Role of Incentives in Individual Compliance
    
   • Impact of Filing Reminder Outreach on Voluntary Filing Compliance for Taxpayers with a Prior Filing Delinquency
     Stacy Orlett, Rizwan Javaid, Vicki Koranda, Maryamm Muzikir, and Alex Turk
   • Charitable Contributions of Conservation Easements
     Adam Looney
   • Tax Preparers, Refund-Anticipation Products, and EITC Compliance
     Maggie R. Jones
      
4. Creative Use of Nontax Data Sources
    
   • Supplementing IRS Data with External Credit Report Data in Employment Tax-Predictive Models
     Curt Hopkins and Ken Su
   • Better Identification of Potential Employment Tax Noncompliance Using Credit Bureau Data
     Saurabh Datta, Patrick Langetieg, and Brenda Schafer
   • Estimating the Effects of Tax Reform on Compliance Burdens
     Daniel Berger and Eric Toder, Victoria Bryant, John Guyton, and Patrick Langetieg
   • Counting Elusive Nonfilers Using IRS Rather Than Census Data
     Patrick Langetieg, Mark Payne, and Alan Plumley
      

Here are PDF copies of the slides from the conference.

• Session 1   
• Session 2     
• Session 3     
• Session 4

For more information about IRS research conferences, including previous conference programs and papers, click on the links below.

Ben Herndon, Director, IRS Office of Research, Applied Analytics, and Statistics
Eric Toder, Co-Director, Urban-Brookings Tax Policy Center
Co-Chairs, 2017 IRS-TPC Research Conference

For more information about IRS research conferences, including previous conference programs and papers, click on the links below:

IRS Research Conference