Papers presented at a conference jointly sponsored by the Brookings Institution and the Office of Tax Policy Research at the University of Michigan Business School.
یادداشتهای مربوط به کتابنامه ، واژه نامه و نمایه های داخل اثر
متن يادداشت
Includes bibliographical references and index.
یادداشتهای مربوط به مندرجات
متن يادداشت
Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee -- Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin -- Tax preparers / Marsha Blumenthal and Charles Christian -- Carrots and sticks in enforcement / Frank Cowell -- Effects of tax simplification options : a quantitative analysis / William G. Gale and Jeffrey Rohaly -- Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle -- Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton.
بدون عنوان
0
یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
Annotation "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."--BOOK JACKET. Title Summary field provided by Blackwell North America, Inc. All Rights Reserved.
یادداشتهای مربوط به سفارشات
منبع سفارش / آدرس اشتراک
JSTOR
شماره انبار
22573/ctvb2tm4c
ویراست دیگر از اثر در قالب دیگر رسانه
عنوان
Crisis in tax administration.
شماره استاندارد بين المللي کتاب و موسيقي
0815701233
نام تنالگان به منزله موضوع
موضوع مستند نشده
United States.
موضوع مستند نشده
United States.
موضوع (اسم عام یاعبارت اسمی عام)
موضوع مستند نشده
Tax administration and procedure-- United States.
موضوع مستند نشده
BUSINESS & ECONOMICS-- Economics-- Macroeconomics.
موضوع مستند نشده
BUSINESS & ECONOMICS-- Personal Finance-- Taxation.