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Thursday, June 20, 2013

IRS-TPC Research Conference: Tax Administration at the Centennial

TPC-IRSThe IRS and Tax Policy Center are hosting a research conference today on Tax Administration at the Centennial with these presentations and papers (webcast):

Keynote Speaker:  Michael Durst (Senior Counsel, Steptow & Johnson, Washington, D.C.)

Welcome and Introductions:

  • Eric Toder (Co-Director, Tax Policy Center)
  • Rosemary Marcuss (Director, IRS Office of Research, Analysis, and Statistics) 

Session #1  Individual Income Tax Dynamics

  • Moderator: Elaine Maag (Tax Policy Center)
  • Len Burman & Liu Tian (Syracuse University), Norma Coe (University of Washington) & Kevin Pierce (IRS:RAS), Older Taxpayers’ Responses to Taxation of Social Security Benefits
  • Pat Langetieg, Mark Payne & Melissa Vigil (IRS: RAS), Preparer Industry Dynamics and the Return Preparer Initiative
  • Maggie R. Jones (Census Bureau), Changes in EITC Eligibility and Participation, 2005-2009
  • Discussant: Dayanand Manoli (University of Texas)

Session #2:  Business Compliance Behavior

  • Moderator: Eric Toder (Tax Policy Center)
  • Tom Beers, Eric LoPresti & Eric San Juan (IRS:Taxpayer Advocate Service), Factors Influencing Voluntary Compliance by Small Businesses: Preliminary Survey Results
  • Kenneth Klassen (University of Waterloo, Canada), Petro Lisowsky (University of Illinois) & Devan Mescall (University of Saskatchawan, Canada), Transfer Pricing: Strategies, Practices, and Tax Minimization
  • Peter Bickers, Michael Slyuzberg, Tracey Lloyd & Bhaskaran Nair (Inland Revenue, New Zealand), Demand for Aggressive Tax Planning
  • Discussant: Amy Dunbar (University of Connecticut)

Session #3:  Corporation Income Tax Enforcement

  • Moderator: Javier Framiñan (IRS)
  • Dave Macias & Kimmy Wang (IRS: LB&I), Analysis of Ten-Year Trends in Large Business Examination Results (2001- 2011)
  • Jason DeBacker (Middle Tennessee State University), Bradley Heim & Anh Tran (Indiana University) & Alexander Yuskavage (U.S. Treasury: Office of Tax Analysis), The Impact of Legal Enforcement: An Analysis of Corporate Tax Aggressiveness After an Audit
  • Margot Howard (University of North Carolina), IRS Enforcement and State Corporation Income Tax Revenues
  • Discussants: Jonathan Feinstein (Yale University) & Brian Erard (B. Erard & Associates)

Session #4:  Lessons From Other Tax Administrations

  • Moderator: Rahul Tikekar (IRS)
  • Cary Christian (Georgia Southern University), Why Evasion Under a National Sales Tax Would Explode the Tax Gap: Lessons Learned from the States
  • David Merriman (University of Illinois) & Natalie Davila & Hector M. Vielma (Illinois Department of Revenue), The Influence of Tax Form Design on Use Tax Compliance
  • Alice Cleland (Inland Revenue, New Zealand), Filling in the Black Hole: Research and Evaluation into the Hidden Economy
  • Discussant: Alan Plumley (IRS:RAS)
Wrap-up:  Janice Hedemann (Conference Chair, IRS:RAS)

http://taxprof.typepad.com/taxprof_blog/2013/06/irs-tpc-research.html

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