UID:
almafu_9958059438602883
Umfang:
1 online resource (viii, 402 pages) :
,
illustrations
Ausgabe:
1st ed.
ISBN:
9780815796565
,
0815796560
Inhalt:
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?
Anmerkung:
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.
,
Contents; Preface; 1 Introduction; 2 The Tax Shelter Battle; 3 Issues of International Tax Enforcement; 4 Small Business and the Tax System; 5 The TurboTax Revolution: Can Technology Solve Tax Complexity?; 6 Issues Affecting Low-Income Filers; 7 Tax Preparers; 8 Carrots and Sticks in Enforcement; 9 Effects of Tax Simplification Options: A Quantitative Analysis; 10 Ultimate Objectives for the IRS: Balancing Revenue and Service; 11 Experience and Innovations in Other Countries; Contributors; Index
,
English
Weitere Ausg.:
ISBN 9780815701231
Weitere Ausg.:
ISBN 0815701233
Weitere Ausg.:
ISBN 9780815701224
Weitere Ausg.:
ISBN 0815701225
Sprache:
Englisch
Schlagwort(e):
Electronic books.
;
Electronic books.
;
Aufsatzsammlung
;
Aufsatzsammlung
URL:
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URL:
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