IRS Research Conference

New perspectives on tax administration: An IRS-TPC research conference

June 22, 2011

The IRS co-hosted a one-day research conference in June with the Urban-Brookings Tax Policy Center (TPC). The conference, called “New Perspectives on Tax Administration: An IRS-TPC Research Conference,” was held at the Urban Institute in Washington, DC on Wednesday, June 22, 2011.

2011 IRS Research Bulletin PDF
(full document, PDF - a free Adobe Acrobat Reader is available for download, if needed)

2011 Research Conference Program PDF

Opening remarks

  • Eric Toder (Urban Institute) and Rosemary Marcuss (IRS:RAS)
  • Douglas Shulman (IRS Commissioner)

Session 1: Impact of service on compliance

Moderator: Melissa Vigil (IRS: RAS)

Taxpayer Information Services: Reporting Effects of Information Quality PDF
Michael Jones (Bridgewater State University), Michael McKee (Appalachian State University), and Christian A. Vossler (University of Tennessee)

Multi City Study of the Effect of Assistance on Compliance PDF
Tiffanie N. Bruch, David C. Cico, and Saima S. Mehmood (IRS: W&I Research & Analysis)

Predicting Aggregate Taxpayer Compliance Behavior PDF
Brian Erard (B. Erard & Associates), Alan Plumley (IRS: RAS), and Derek Snaidauf (IBM Business Consulting)

Discussant: Marsha Blumenthal (University of St. Thomas)

Session 2: Individual compliance behavior

Moderator: Elaine Maag (Urban Institute)

Comparing Student and Non-Student Reporting Behavior in Tax Compliance Experiments PDF
James Alm (Tulane Univ.), Kim M. Bloomquist (IRS: RAS), and Michael McKee (Appalachian State Univ.)

Reconsidering the Deterrence Paradigm of Tax Compliance PDF
Mark D. Phillips (Univ. of Chicago, Ph.D. student)

Discussant: Charles Christian (Arizona State University, retired)

Lunch and keynote speaker

David Walker (Founder, President and CEO of the Comeback America Initiative)

Session 3: Estimating the tax gap

Moderator: Eric Toder (Urban Institute)

The Practicality of a Top Down Approach to Estimating the Direct Tax Gap PDF
Marcus Rubin (HMRC, UK)

The Individual Income Tax Reporting Gap: What We See and What We Don't PDF
Brian Erard (B. Erard & Associates) and Jonathan Feinstein (Yale University)

The Federal Tax Position of Persons Who Were Not Reported on Filed Tax Returns in 2005 PDF
Joshua Lawrence, Michael Udell, and Tiffany Young (Ernst & Young LLP)

Discussants: Katherine Baer and Emily Lin (Office of Tax Analysis, U.S. Department of the Treasury)

Session 4: New disclosure and regulation issues

Moderator: Barry Johnson (IRS: RAS)

Use of Assets in Large and Mid-Size Corporations: An Econometric Analysis of the Manufacturing Sector Using Data From Form M-3 PDF
George Contos and John Guyton (IRS: RAS), Jean LaVelle and Deborah Myers (IRS, LB&I)

Sunshine and Shadows on Charity Governance: Public Disclosure as an IRS Regulatory Tool PDF
Evelyn Brody (Illinois Institute of Technology)

Who Needs Credit at Tax Time and Why: A Look at Refund Anticipation Loans and Refund Anticipation Checks
Rachel Brash, Jessica F. Compton, Nancy Pindus, C. Eugene Steuerle, and Brett Theodos, (Urban Institute), and Karen Masken (IRS:RAS)

Discussant: Joe Cordes (George Washington University)


Janice Hedemann (Conference Chair, IRS:RAS)

Links to other conferences:

IRS Research Conference