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Author : Joel Slemrod
Publisher :
ISBN 13 : 9780472103386
Total Pages : 361 pages
Book Rating : 4.1/5 (33 download)
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author : Henry Aaron
Publisher : Rowman & Littlefield
ISBN 13 : 9780815796565
Total Pages : 420 pages
Book Rating : 4.7/5 (965 download)
Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author :
Publisher :
ISBN 13 : 9780888080110
Total Pages : 297 pages
Book Rating : 4.0/5 (81 download)
Download or read book Income Tax Enforcement, Compliance, and Administration written by and published by . This book was released on 1983 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jeffrey A. Dubin
Publisher : Springer Science & Business Media
ISBN 13 : 1441909079
Total Pages : 282 pages
Book Rating : 4.4/5 (419 download)
Download or read book The Causes and Consequences of Income Tax Noncompliance written by Jeffrey A. Dubin and published by Springer Science & Business Media. This book was released on 2011-12-02 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers’ knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book’s aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud.
Author : Jeffrey A. Roth
Publisher : University of Pennsylvania Press
ISBN 13 : 1512806277
Total Pages : 416 pages
Book Rating : 4.5/5 (128 download)
Download or read book Taxpayer Compliance, Volume 1 written by Jeffrey A. Roth and published by University of Pennsylvania Press. This book was released on 2016-11-11 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Author : Joel Slemrod
Publisher : MIT Press
ISBN 13 : 0262026724
Total Pages : 235 pages
Book Rating : 4.2/5 (62 download)
Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Author : National Association of Tax Administrators (U.S.). Administration, Enforcement and Compliance Committee
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (319 download)
Download or read book The Use of the Computer in Administration, Enforcement and Compliance of State Tax Laws : Report written by National Association of Tax Administrators (U.S.). Administration, Enforcement and Compliance Committee and published by . This book was released on 1975 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : DIANE Publishing
ISBN 13 : 1428934227
Total Pages : 44 pages
Book Rating : 4.4/5 (289 download)
Download or read book Tax compliance better compliance data and longterm goals would support a more strategic IRS approach to reducing the tax gap : report to the Committee on Finance, U.S. Senate. written by and published by DIANE Publishing. This book was released on with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ali Farazmand
Publisher : Springer Nature
ISBN 13 : 3030662527
Total Pages : 13623 pages
Book Rating : 4.0/5 (36 download)
Download or read book Global Encyclopedia of Public Administration, Public Policy, and Governance written by Ali Farazmand and published by Springer Nature. This book was released on 2023-04-05 with total page 13623 pages. Available in PDF, EPUB and Kindle. Book excerpt: This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.
Author : Jeffrey A. Roth
Publisher : University of Pennsylvania Press
ISBN 13 : 9780812281828
Total Pages : 298 pages
Book Rating : 4.2/5 (818 download)
Download or read book Taxpayer Compliance, Volume 1 written by Jeffrey A. Roth and published by University of Pennsylvania Press. This book was released on 1989-06-29 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Author : Malcolm K. Sparrow
Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313018537
Total Pages : 220 pages
Book Rating : 4.3/5 (13 download)
Download or read book Imposing Duties written by Malcolm K. Sparrow and published by Bloomsbury Publishing USA. This book was released on 1994-02-07 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policing, environmental protection, and tax administration have much more in common than practitioners in these areas often recognize. Their cultures and traditions have, for the past few decades, incorporated a classic enforcement mentality, based on the underlying assumption that a ruthless and efficient investigative and enforcement capability would produce compliance through the mechanisms of deterrence. In these fields, and perhaps in many other enforcement or compliance oriented professions, Sparrow believes the traditional enforcement approach is under stress. There are too many violators, too many laws to be enforced, and not enough resources to get the job done. In this book, Sparrow draws out remarkable parallels in the ways these professions are adapting to meet their current challenges, as they reject their traditional reliance on retrospective, case-by-case, after-the-fact enforcement. Rather than perpetuating their dependence on processes, procedures, and coverage, these professions are each developing new capacities for analyzing important patterns of noncompliance, prioritizing risks, and designing intelligent interventions using a much broader range of tools. Sparrow extracts the essence of the transformations underway, explores the critical implications for information management, and lays out the issues that need resolution before the emerging compliance strategies can reach maturity. This book is required reading for all those concerned with either the theory or the practice of the compliance side of government.
Author : Benno Torgler
Publisher : Edward Elgar Publishing
ISBN 13 : 1847207200
Total Pages : 318 pages
Book Rating : 4.8/5 (472 download)
Download or read book Tax Compliance and Tax Morale written by Benno Torgler and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
Author : Max Sawicky
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.F/5 ( download)
Download or read book Bridging the Tax Gap written by Max Sawicky and published by . This book was released on 2005 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Author : William G. Gale
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Role of Administrative Factors in Tax Reform written by William G. Gale and published by . This book was released on 2000 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of administrative factors in tax reform. How difficult is it for taxpayers to comply with and understand the current tax system? How much does operating the system cost? How well are taxes enforced? How would modifying the income tax or starting over with a new system affect the answers? The answers to these questions, and the trade-offs and interactions between simplicity and other policy goals are crucial elements of tax policy choices. We show that there are significant disagreements concerning the operating costs and complexity of the current income tax system and that outdated, incomplete, and poorly conceived data on compliance costs contribute to the range of estimates. Based on the available data, we find that the current system imposes compliance and administrative costs of between $75 billion and $130 billion per year on individuals, businesses, and the federal government. We discuss several ways to improve the administration of the existing tax system and reduce compliance costs. We also show that pure versions of the national retail sales tax and the flat tax could dramatically reduce filing burdens for millions of taxpayers. However, realistic, politically plausible versions of both the sales tax and the flat tax would require tax rates much higher than those advertised by their proponents. These higher rates complicate tax compliance and enforcement. The sales tax would face potentially serious problems with enforceability and political pressure for exemptions. The flat tax would face the same political pressures, and while enforceability is not a major concern, the tax would likely become significantly more complex than currently proposed. Thus, there is considerable potential to simplify the tax system. Policy makers and voters should analyze this potential in the context of the trade-offs it creates with other goals of tax policy-including efficiency, fairness, revenue, and privacy.
Author : Mr.Michael Keen
Publisher : International Monetary Fund
ISBN 13 : 1475570260
Total Pages : 27 pages
Book Rating : 4.4/5 (755 download)
Download or read book Optimal Tax Administration written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2017-01-20 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Author :
Publisher : DIANE Publishing
ISBN 13 : 1428938311
Total Pages : 49 pages
Book Rating : 4.4/5 (289 download)
Download or read book Tax administration planning for IRS's enforcement process changes included many key steps but can be improved : report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate. written by and published by DIANE Publishing. This book was released on 2004 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:
