IRS-TPC Research Conference: New Research on Tax Administration

The IRS and Tax Policy Center are hosting a research conference today on New Research on Tax Administration with these presentations and papers (webcast here):

Keynote Speaker:  Fred Goldberg (Former IRS Commissioner)

Session #1:  Understanding the Taxpayer Experience

• Moderator: Javier Framiñan (IRS)
• George Contos, John Guyton (IRS), Allen Lerman & Susan Nelson (Department of the Treasury, Office of Tax Analysis), Tax Compliance Costs for Corporations and Partnerships: A New Look
• Tiffanie N. Bruch, David C. Cico & Saima S. Mehmood (IRS), 2012 Taxpayer Experience of Individuals Living Abroad: Service Awareness, Use, Preferences, and Filing Behaviors
• Laura Kalambokidis (University of Minnesota), Marsha Blumenthal (University of St. Thomas) & Alex Turk (IRS), Behavioral Experiments of Alternative Reporting Regimes: Transparency vs. Burden 
• Discussant:  Elaine Maag (Urban Institute)

Session #2:  Measuring the Tax Gap

• Moderator:  Mary-Helen Risler (IRS)
• Kim Bloomquist, Ed Emblom, Drew Johns & Pat Langetieg (IRS), Estimates of the TY2006 Individual Income Tax Underreporting Gap
• Mark Payne, Alan Plumley (IRS) & Brian Erard (B. Erard & Associates), Advances in Nonfiling Measures
• Mick Thackray (HMRC), Tax Gap Analysis in the United Kingdom
• Discussant: Eric Toder (Urban Institute) 

Session #3:  Understanding Individual Tax Compliance Behavior

• Moderator:  Barry Johnson (IRS)
• Kim M. Bloomquist (IRS), Incorporating Indirect Effects in Audit Case Selection: An Agent-Based Approach
• Terry Ashley, Jeff Wilson & Tom Beers (IRS), Estimating the Impact of Liens on Taxpayer Compliance Behavior and Income
• Michael Duggan, Martyn Knottenbelt & Jason Byrnes (Inland Revenue, New Zealand) The Administration’s Worst Customers – Habitual Noncompliers
• Discussant:  Janet Holtzblatt (Congressional Budget Office)

Session #4:  The Tax Implications of Business Complexity

• Moderator:  Rahul Tikekar (IRS)
• Dave Macias & Jennifer Li (IRS), Development of Financial Products Business Rules Using Business Intelligence Technology
• Kenneth Klassen (University of Waterloo), Petro Lisowsky (University of Illinois) &  Devan Mescall (University of Saskatchewan). Corporate Tax Compliance: The Role of Internal and External Preparers
• Larry May (IRS:RAS), Using Link Analysis to Identify Indirect and Multi-Tiered Ownership Structures
• Discussant: Lil Mills (University of Texas)