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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 Bulletin PDF
2013 Research Conference Program PDF
1. Individual income tax dynamics
- Older Taxpayers’ Responses to Taxation of Social Security Benefits PDF
Leonard Burman, Norma B. Coe, Kevin Pierce, and Liu Tian
- Return Preparer Industry Analysis PDF
Patrick Langetieg, Mark Payne, and Melissa Vigil
- Changes in EITC Eligibility and Participation, 2005–2009 PDF
Maggie R. Jones
2. Business compliance behavior
- Factors Influencing Voluntary Compliance by Sole Proprietors: Preliminary Survey Results PDF
Tom Beers, Eric LoPresti, and Eric San Juan
- Transfer Pricing: Strategies, Practices, and Tax Minimization PDF
Kenneth Klassen, Petro Lisowsky, and Devan Mescall
- Demand for Aggressive Tax Planning PDF
Peter 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) PDF
David Macias and Kimmy Wang
- IRS Enforcement and State Corporation Income Tax Revenues PDF
Margot Howard
4. Lessons from other tax administrations
- Why Evasion Under a National Sales Tax Would Explode the Tax Gap: Lessons Learned PDF
P. Cary Christian
- Factors Influencing Use Tax Payment in Illinois PDF
Joanna Koh, David Merriman, and Hector M. Vielma
- Shedding Light into the Black Hole: Research and Evaluation into the Hidden Economy PDF
Alice Cleland