The Crisis in Tax Administration

ISBN-13: 9780815701231 / Angielski / Miękka / 2004 / 402 str.

Cox Henry J. Aaron; Joel Slemrod

Opis

Voluntary tax compliance and the mechanisms to catch the noncompliant are under stress as tax laws have become more complicated and IRS resources have not kept pace. These events in combination have created a genuine crisis in tax administration. The papers in this volume, prepared by economists, lawyers and accountants, evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so.