IRS Research Conference New research on tax administration: An IRS-TPC conference Thursday, June 20, 2013 This year's conference was co-sponsored by the IRS and the Urban-Brookings Tax Policy Center, and was held at the Urban Institute in Washington, DC. The program included 11 papers on a wide range of topics relevant to tax administration, which were presented by IRS and academic researchers, as well as some tax officials from overseas. 2013 IRS Research BulletinPDF 2013 Research Conference ProgramPDF Abstracts of the PapersPDF Speaker BiosPDF 1. Individual income tax dynamics Older Taxpayers’ Responses to Taxation of Social Security BenefitsPDFLeonard Burman, Norma B. Coe, Kevin Pierce, and Liu Tian Return Preparer Industry AnalysisPDFPatrick Langetieg, Mark Payne, and Melissa Vigil Changes in EITC Eligibility and Participation, 2005–2009PDFMaggie R. Jones 2. Business compliance behavior Factors Influencing Voluntary Compliance by Sole Proprietors: Preliminary Survey ResultsPDFTom Beers, Eric LoPresti, and Eric San Juan Transfer Pricing: Strategies, Practices, and Tax MinimizationPDFKenneth Klassen, Petro Lisowsky, and Devan Mescall Demand for Aggressive Tax PlanningPDFPeter Bickers, Tracey Lloyd, Bhaskaran Nair, and Michael Slyuzberg 3. Corporation income tax enforcement Analysis of Ten-Year Trends in Large Business Examination Results (Fiscal Years 2001–2011)PDFDavid Macias and Kimmy Wang IRS Enforcement and State Corporation Income Tax RevenuesPDFMargot Howard 4. Lessons from other tax administrations Why Evasion Under a National Sales Tax Would Explode the Tax Gap: Lessons Learned from the StatesPDF P. Cary Christian Factors Influencing Use Tax Payment in IllinoisPDFJoanna Koh, David Merriman, and Hector M. Vielma Shedding Light into the Black Hole: Research and Evaluation into the Hidden EconomyPDFAlice Cleland Links to other conferences: IRS Research Conference
