SOI Tax Stats - Papers - 2003 National Tax Association Conference


This section contains papers written by members of the IRS, as well as others, and presented at both the 2003 National Tax Association Spring Symposium and Annual Conference.

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

All papers are available as PDF files. A free Adobe Acrobat Reader is available for download, if needed. All Tables are available as Excel files. A free Excel Viewer is available for download, if needed.

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

National Tax Association Annual Conference

Tax Evasion, Income Inequality and Opportunity Costs of CompliancePDF
Kim M. Bloomquist, Internal Revenue Service, Office of Research. November 2003.

This paper seeks to determine whether widening income inequality contributes to the propensity to evade by both reducing the probability of detection and increasing compliance opportunity costs.

National Tax Association Spring Symposium

Estimating the Compliance Cost of the U.S. Individual Income TaxPDF
Eric J. Toder, Internal Revenue Service, Office of Research, and John L. Guyton, John F. O'Hare, and Michael P. Stavrianos, IBM Business Consulting Services. June 2003.

This paper focuses on the design, development, and use of the Individual Taxpayer Burden Model (ITBM)—a microsimulation model developed jointly by IBM and the IRS to estimate the amount of time and money that individuals spend on federal tax compliance.

IRS's Comprehensive Approach to Compliance MeasurementPDF
Robert E. Brown, Internal Revenue Service, National Research Program, and Mark J. Mazur, Internal Revenue Service, Research, Analysis, and Statistics. January 2004.

This paper provides a closer examination of the specific compliance measures followed by a discussion of how those compliance measures relate to existing operational measures that target enforcement of the Tax Code.

2007 / 2006 / 2005 / 2004 / 2003 / 2002