By Henry J. Aaron, Joel Slemrod
Voluntary tax compliance and the mechanisms to trap the noncompliant are less than pressure as tax legislation became extra complex and IRS assets haven't stored velocity. those occasions together have created a real concern in tax management. The papers during this quantity, ready via economists, legal professionals and accountants, overview the ability of specialists to implement the tax legislation in a contemporary, worldwide financial system and think about the consequences of failing to take action.
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Extra info for Crisis in Tax Administration
Working Paper 8866. : National Bureau of Economic Research (March). Kies, Kenneth. 1999. ” Tax Notes 83: 1463–85. Manzon, Gil, and George Plesko. 2002. ” Tax Law Review 55 (2): 175–214 . Nijenhuis, Rika, David Chung, and Maxim Kulikov. 2002. ” Tax Notes 97: 943–58. Rossotti, Charles O. 2002. “Report to the IRS Oversight Board. ” Tax Notes Today 2002: 186–17. Sheppard, L. 2002. ” Tax Notes 97: 417–21. Surrey, Stanley S. 1969. ” Journal of Law and Contemporary Problems 34 (4): 673–710. Weisbach, David.
There are not the resources in the world to do it. Or perhaps a better analogy is to land mines: It is prohibitive or unfeasible to remove all the mines buried in a field, and removing most of them is not enough. All it takes is a few loopholes to siphon off most tax revenues. The simple high-basis, low-value shelter mentioned earlier illustrates this point. In this shelter a foreign person transfers high-basis, low-value property to a domestic company in a transaction that otherwise qualifies as a contribution to capital.
Limitations on the IRS’s ability to obtain information from overseas presents a major problem. This is being addressed at least marginally through expansion of the network of tax treaties and exchange of information agreements, but how successful this program will be remains to be seen. The war on terrorism has coincidentally expanded the IRS’s legal basis for demanding information in criminal cases, but these measures are probably not helpful in the broad range of civil enforcement. The author wishes to thank his colleagues William Garofalo and David Balaban for their helpful assistance in the preparation of this chapter.