SOI Tax Stats - 2020 IRS-TPC Research Conference

 

10th Annual IRS-TPC Joint Research Conference on Tax Administration

Thursday, June 18, 2020

9:30 a.m. – 4:20 p.m.

Virtual Conference

The Internal Revenue Service and the Urban-Brookings Tax Policy Center invite you to virtually attend the only annual conference focused exclusively on tax administration research. Researchers from the IRS, other government agencies, academia, and private organizations will discuss some of the latest analyses seeking to make tax administration as effective as possible. The presentations and discussions will be streamed live via Zoom Webinar, and the audience will be able to submit questions for the discussions.

The conference program is below.

There is no charge to attend the conference, but registration is necessary at events@urban.org.

This program was organized in partnership with the Office of Research, Analysis, and Statistics of the IRS.

 

9:30 a.m. - 9:40 a.m. Opening
  Eric Toder (Codirector, Urban-Brookings Tax Policy Center) and
Barry Johnson (Director, Statistics of Income, IRS, RAAS)

9:40 a.m. - 11:10 a.m.

Session 1: Behavioral Responses to Audits
  Moderator: Robert McClelland (Urban-Brookings Tax Policy Center)
 
  • The Specific Deterrence Implications of Increased Reliance on Correspondence Audits
    Brian Erard (B. Erard & Associates), Erich Kirchler, and Jerome Olsen (University of Vienna)
  • The Specific Indirect Effect of Correspondence Audits: Moving from Research to Operational Application
    Leigh Nicholl, Maxwell McGill, Lucia Lykke (MITRE Corporation), and Alan Plumley (IRS, RAAS)
  • The Effect of Audit Risk and Detection Risk on Tax Compliance
    James Alm and Matthias Kasper (Tulane University)
Discussant: Janet Holtzblatt (Urban-Brookings Tax Policy Center)
11:10 a.m. - 12:20 p.m. Session 2: New Insights on Taxpayer Behavior
  Moderator: Brett Collins (IRS, RAAS)
 
  • Size, Characteristics, and Distributional Effects of Income Tax Evasion in Italy
    Martina Bazzoli (IRVAPP), Paolo Di Caro and Marco Manzo (Italian Dept. of Finance), Francesco Figari (Univ. of Insubria, University of Essex), and Carlo Fiorio (Univ. of Milan)
  • Taxpayer Responses to Third-party Income Reporting: Evidence from Spatial Variation across the U.S.
    Bibek Adhikari and Timothy F. Harris (Illinois State University), and James Alm (Tulane University)
  • The Effects of an Employment Tax Enforcement Regime on U.S. Small Business and Proprietor Payment Compliance
    Rafael Dacal (IRS, SB/SE)
Discussant: Jamie McGuire (Joint Committee on Taxation)
12:20 p.m. - 12:30 p.m. Break
   

12:30 p.m. - 1:15 p.m.

Keynote Speaker
 
  • Charles Rossotti (former IRS Commissioner)
1:15 p.m. - 2:45 p.m. Session 3: Advances in Taxpayer Service
  Moderator: Fran Cappelletti (IRS, TAS)
 
  • Free Assisted Tax Preparation Outreach Experiments

    Rizwan Javaid and Brenda Schafer (IRS, RAAS), Jacob Goldin (Stanford University), Tatiana Homonoff (New York University), and Adam Isen (Department of the Treasury)

  • Enforcement Versus Outreach - Impacts on Taxpayer Burden
    Anne Herlache, Stacy Orlett, Ishani Roy and Alex Turk (IRS, RAAS)
  • Perspectives on New Forms of Remote Identity Proofing and Authentication for IRS Online Services
    Rebecca Scollan and Ronna Ten Brink (MITRE Corporation)
Discussant: Mary-Helen Risler (IRS, RAAS)
2:45 p.m. - 4:15 p.m. Session 4:  Doing More With Less
  Moderator: Tom Hertz (IRS, RAAS)
 
  • Can Machine Learning Improve Correspondence Audit Case Selection? Considerations for Algorithm Selection, Validation, and Experimentation

    Ben Howard and Lucia Lykke (MITRE), and Alan Plumley (IRS, RAAS)

  • Audit Productivity, Taxpayer Service, and Compliance: Can a Service Mindset Overcome a Dwindling Enforcement Budget?
    Nina Collum and Mary Marshall (Louisiana Tech Univiversity), and Susan Jurney (Oklahoma City University)
  • Using the Internal Revenue Service Program Assessment Model Optimizer to Inform Resource Allocation Decisions
    Deandra Reinhart and Clay Swanson (IRS, SB/SE)
Discussant: Arnie Greenland (A. G. Analytics, LLC)
4:15 p.m. - 4:20 p.m. Wrap-up
 
  • Eric Toder (Codirector, Urban-Brookings Tax Policy Center)

* Bolded names indicate presenters


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