SOI Tax Stats - Papers - 2003 IRS Research Conference


IRS Research Conference


2003 IRS Research Conference
Washington, D.C.

This section contains papers written by IRS employees and others for the 2003 IRS Research Conference (June 2003).

The views expressed in these papers are those of the authors and are not necessarily the official positions of the Internal Revenue Service.

Citations are included in the papers. For more information about a paper, please send us an email message.  

All research papers are available as PDF files. A free Adobe Acrobat reader is available for download, if needed.


Administering Social Programs Through the Tax System

Tax Implications of Health Benefits
Mark V. Pauly, University of Pennsylvania, August 2003

Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives
Susan Dynarski, Harvard University, Kennedy School of Government and National Bureau of Economic Research, August 2003

Global Aspects of Tax Administration

Revenue Policy and Administration in the CIS–7: Recent Trends and Future Challenges
Victoria Perry and Katherine Baer, International Monetary Fund, August 2003

Implications of Technology and Demographic Trends for Tax Administration

Demographic and Economic Characteristics of the American Family: Implications for Outreach Targeted at the Low-Income Population
Ciyata D. Coleman, IRS, Wage & Investment Division, June 2003

W & I Taxpayer of the Future
Kay Anderson, IRS, Wage & Investment Division, Office of Research, June 2003

Measuring and Improving Voluntary Compliance

Economic and Behavioral Determinants of Tax Compliance: Evidence From the 1997 Arkansas Tax Penalty Amnesty Program
Christina M. Ritsema, Hope College; Deborah W. Thomas, University of Arkansas; and Gary D. Ferrier, University of Arkansas, July 2003

Trends as Changes in Variance: The Case of Tax Noncompliance
Kim M. Bloomquist, Internal Revenue Service, June 2003

Research on Benefits of Tax Simplification

Challenges in Developing a Small Business Taxpayer Burden Model
Don Deluca, Arnold Greenland, Audrey Kindlon, and Michael Stavrianos, IBM, July 2003

The AMT: Out of Control
Leonard E. Burman, Urban Institute; William G. Gale, Brookings Institution; Jeffrey Rohaly, Urban Institute; and Benjamin H. Harris, Brookings Institution; July 2003

Strategies for Dealing with Evasion by High-Income Individuals and Corporations

ACTS Phase 2 Model
Bruce Harris and Dr. Frank Elliott, Fair Isaac Corporation, August 2003

Flow-Throughs and Tiering Using Schedule K–1 Data to Study Tax Compliance
Julie Buckel, IRS, Small Business / Self-Employed, Research, June 2003


Links to other conferences:

Tax Stats -  IRS Reseach Conference