000277449 000__ 02015cam\a22003374a\45\0 000277449 001__ 277449 000277449 005__ 20210513103820.0 000277449 008__ 040112s2004\\\\dcua\\\\\b\\\\101\0\eng\\ 000277449 010__ $$a 2004000390 000277449 020__ $$a0815701225 (alk. paper) 000277449 020__ $$a0815701233 (pbk. : alk. paper) 000277449 035__ $$a(OCoLC)ocm54024034 000277449 035__ $$a277449 000277449 040__ $$aDLC$$cDLC$$dDBI$$dC#P 000277449 042__ $$apcc 000277449 043__ $$an-us--- 000277449 049__ $$aISEA 000277449 05000 $$aHJ2361$$b.C37 2004 000277449 08200 $$a339.2/00973$$222 000277449 24504 $$aThe crisis in tax administration /$$cHenry J. Aaron, Joel Slemrod, editors. 000277449 260__ $$aWashington, D.C. :$$bBrookings Institution Press,$$cc2004. 000277449 300__ $$aviii, 402 p. :$$bill. ;$$c25 cm. 000277449 500__ $$aPapers presented at a conference jointly sponsored by the Brookings Institution and the Office of Tax Policy Research at the University of Michigan Business School. 000277449 504__ $$aIncludes bibliographical references and index. 000277449 5050_ $$aIntroduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee -- Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin -- Tax preparers / Marsha Blumenthal and Charles Christian -- Carrots and sticks in enforcement / Frank Cowell -- Effects of tax simplification options : a quantitative analysis / William G. Gale and Jeffrey Rohaly -- Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle -- Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton. 000277449 61010 $$aUnited States.$$bInternal Revenue Service. 000277449 650_0 $$aTax administration and procedure$$zUnited States. 000277449 7001_ $$aAaron, Henry J. 000277449 7001_ $$aSlemrod, Joel. 000277449 85200 $$bgen$$hHJ2361$$i.C37$$i2004 000277449 85641 $$3Table of contents$$uhttp://www.loc.gov/catdir/toc/ecip0413/2004000390.html 000277449 909CO $$ooai:library.usi.edu:277449$$pGLOBAL_SET 000277449 980__ $$aBIB 000277449 980__ $$aBOOK 000277449 994__ $$aC0$$bISE