IRS Releases Papers from 2005 IRS Research Conference

The Statistics of Income Division has released selected papers and other materials produced by IRS employees and others for the 2005 IRS Research Conference held on June 7-8, 2005, in Washington, D.C. These materials are included in the proceedings of the conference -- The IRS Research Bulletin: Recent Research on Tax Administration and Compliance, Publication 1500: 

 

• Foreword, Acknowledgments, and Table of Contents
• Program
• Attendance List

Session 1: New Estimates of Individual Income Tax Compliance

• Preliminary Results of the National Research Program’s Reporting Compliance Study of Tax Year 2001 Individual Returns, by Charles Bennett (IRS, National Research Program)
• Preliminary Update of the Tax Year 2001 Individual Income Tax Underreporting Gap Estimates, by Alan Plumley, (IRS, RAS, Office of Research)
• Estimating the Informal Supplier Tax Gap, by James Alm (Georgia State University) & Brian Erard (B. Erard and Associates)

Session 2: Indirect Measures of Compliance

• Visualization of Effective Tax Rates for Tax Gap Estimation and Compliance Risk Assessment, by Peter Lumb (Her Majesty’s Revenue and Customs, United Kingdom)
• ROA-Based Estimates of Income Shifting by U.S. Multinational Corporationsm, by Charles W. Christian (Arizona State University) & Thomas D. Schultz (Case Western Reserve University)

Session 3: Taxpayer Compliance Burden

• Measuring the Tax Compliance Burden of Small Businesses, by Donald DeLuca, Arnie Greenland, John Guyton, Sean Hennessy, & Audrey Kindlon (all of IBM Business Consulting Services)
• Tax Compliance Costs of Small Businesses 2004: Improving the Estimates, by Prue Oxley, Stuart Turner (both of Inland Revenue, New Zealand) & Charles Sullivan (Capital Research, Wellington, New Zealand)
• The Effects of Tax Software and Paid Preparers on Compliance Costs, by John L. Guyton (IBM Business Consulting Services), Adam K. Korobow (LMI), Peter S. Lee (IRS) & Eric J. Toder (Urban Institute)

Session 4: Use of Tax Administration Resources

• Offshore Compliance: Using Regression and Risk Modeling to Select Cases from Large Datasets, by Damian Pritchard & Nadeer Khan (both of Inland Revenue, United Kingdom)
  • Annex 1 and Annex 2
  • Annex 3
• Risk-Based Collection Model Development and Testing, by Jane Martin & Rick Stephenson (both of IRS, Small Business/Self-Employed Division)
• Methods for Measuring IRS’s Productivity, by Kevin Daly & Jennifer Gravelle (both of U.S. Government Accountability Office)

Session 5: Influencing Voluntary Compliance Behavior

• Research into the Impact of Audit on Compliance, by Valmai Copeland (Inland Revenue, New Zealand)
• Carrots, Sticks, Sole Proprietors, and Tax Accountants, by John Hasseldine (Nottingham University Business School), Peggy A. Hite (Indiana University), Simon James (University of Exeter) & Marika Toumi (Nottingham University Business School)

Session 6: Understanding Barriers to Compliance and Participation

• Does Confidentiality Affect Tax Compliance?, by Susan Laury & Sally Wallace (both of Georgia State University)
• Compliance with Information Reporting: Exempt Organizations, by Martin David, Thomas Pollak (both of Urban Institute) & Paul Arnsberger (IRS)
• Improving Tax Compliance of Bilingual Taxpayers with Effective Consumer Communication, by Christine C. Bauman (University of Northern Iowa), David Luna (Baruch College) & Laura A. Peracchio (University of Wisconsin-Milwaukee)