Contents |
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. |
General note | 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. |
Bibliography note | Includes bibliographical references and index. |
LCCN | 2004000390 |
ISBN | 0815701225 (cloth : alk. paper) |
ISBN | 0815701233 (pbk. : alk. paper) |