SOI Tax Stats - 2018 IRS-TPC Research Conference


8th Annual IRS-TPC joint research conference on tax administration

2018 IRS Research Conference Program PDF

The 2018 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 20, 2018. 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.

2018 IRS Research Bulletin (PDF)

Foreword PDF

Section 1: Factors that contribute to voluntary compliance

Does Employer Withholding Affect Tax Compliance, and Why? PDF
William Boning (University of Michigan)

Accountants are not tax advisors: Using random audit data to test the effect of certified accountancy on SME’s tax compliance in Denmark between 2008 and 2014 PDF
Johanne Søndergaard (Danish Customs and Tax Administration)

Compliance Spillovers Across Taxes: Results from a Field Experiment PDF
Carlos Scartascini and Andrea López-Luzuriaga (Inter-American Development Bank)

Section 2: Behavioral responses to IRS interventions

Using Behavioral Insights in Notice Design to Improve Taxpayer Responses and Achieve Compliance Outcomes (PDF)
Elena Anne Herlache, Jan Millard, and Alicia Miller (IRS, RAAS) and Michelle Theel (IRS, S&E PMO)

Federal Tax Liens and Letters: Effectiveness of the Notice of Federal Tax Liens and Alternative IRS Letters on Individual Tax Debt Resolution PDF
Ishani Roy, Brett Collins, Alex Turk, and Alan Plumley (IRS, RAAS) and Terry Ashley and Jeff Wilson (IRS, TAS)

Section 3: Complexity and global tax administration

Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts PDF
Niels Johannesen (University of Copenhagen), Patrick Langetieg (IRS, RAAS), Daniel Reck (London School of Economics), and Max Risch and Joel Slemrod (University of Michigan)

Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance PDF
Thomas Neubig (Tax Sage Network)

Section 4: Future directions in tax administration

Who is Minding the Nanny Tax? PDF
Brian Erard (B. Erard & Associates)

Can IRS Move Paper Filers to Free Assisted Tax Preparation? PDF
Brenda Schafer and Rizwan Javaid (IRS, RAAS), Jacob Goldin and Adam Isen (Department of the Treasury), and Tatiana Homonoff (New York University)

Creating a Fully Synthetic Individual Income Tax Return Data File and Validation Server PDF
Leonard E. Burman, Surachai Khitatrakun and James R. Nunns (Tax Policy Center), and Sarah Armstrong and Alex Engler (University of Chicago)

Slides from the conference

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

Link to other conferences:

IRS Research Conference