Papers From The 2018 IRS-TPC Research Conference On Tax Administration

The IRS has released the papers from the 2018 IRS-TPC Joint Research Conference: on Tax Administration (program, research bulletin):

Foreword

1. Interventions: Factors That Contribute to Voluntary Compliance

• Does Employer Withholding Affect Tax Compliance, and Why? 
  William Boning
• Accountants are not tax advisors: Using random audit data to test the effect of certified accountancy on SME’s tax compliance in Denmark between 2008 and 2014
  Johanne Søndergaard
• Compliance Spillovers Across Taxes: Results from a Field ExperimentResolving Unpaid Taxes and the Notice of Federal Tax Lien: Evidence from the Fresh Start Initiative
  Carlos Scartascini and Andrea López-Luzuriaga

2. Behavioral Responses to IRS Interventions

• Using Behavioral Insights in Notice Design to Improve Taxpayer Responses and Achieve Compliance OutcomesWhat Drives Income Tax Filing Compliance?
  Elena Anne Herlache, Jan Millard, Alicia Miller, and Michelle Theel 
• Federal Tax Liens and Letters: Effectiveness of the Notice of Federal Tax Liens and Alternative IRS Letters on Individual Tax Debt Resolution
  Ishani Roy, Brett Collins, Alex Turk, Alan Plumley, Terry Ashley, and Jeff Wilson

3. Complexity and Global Tax Administration

• Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts
  Niels Johannesen, Patrick Langetieg, Daniel Reck, Max Risch, and Joel Slemrod
• Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance
  Thomas Neubig

4. Future Directions in Tax Administration

• Who is Minding the Nanny Tax?
  Brian Erard
• Can IRS Move Paper Filers to Free Assisted Tax Preparation?Do Appeals to Social Norms Increase Taxpayer Compliance?
  Brenda Schafer, Rizwan Javaid, Jacob Goldin, Adam Isen, and Tatiana Homonoff
• Creating a Fully Synthetic Individual Income Tax Return Data File and Validation Server
  Leonard E. Burman, Surachai Khitatrakun, James R. Nunns, Sarah Armstrong, and Alex Engler

Here are PDF copies of the slides from sessions 1, 2, 3, and 4:
Session 1     Session 2    Session 3    Session 4