IRS Research Conference


2009 IRS Research Conference

July 8–9
Washington, D.C.


The 2009 IRS Research Conference highlighted research on tax compliance and administration, and facilitated dialogue among IRS researchers, IRS and state tax administrators, tax experts from other countries, academic researchers, Federal agencies, and private sector experts.

The 2009 Conference was held July 8 and 9 at the Hart Auditorium of the Georgetown University Law Center. Hart Auditorium is located in McDonough Hall, at 600 New Jersey Avenue, N.W., Washington D.C.


Keynote Address

Austan Goolsbee
Staff Director & Chief Economist
Federal Economic Recovery Advisory Board

2009 Research Conference Bulletin PDF

Conference Program PDF

List of Attendees PDF

Papers and presentations

Forward and Acknowledgments PDF

Table of Contents PDF

Tax Systems and Taxpayer Behavior PDF

A Panel Analysis of Behavior Change in Individual Income Tax Compliance PDF
Attah K. Boame, Canada Revenue Agency

Taxpayer Response to the Recent "Flat Tax" U.K. Capital Gains Tax (CGT) Reform and the Implication for Tax Law Simplification PDF
Peter Jelfs, Mazars LLP, and Andrew Lymer, University of Birmingham

Tax Behavior of Corporations PDF

Does FIN 48 Benefit the Tax Authorities through an Increase in Taxpayer Compliance? PDF
Akinori Tomohara, Aoyama Gakuin University; Ho Jin Lee, Internal Revenue Service; and Sangjik Lee, Hankuk University of Foreign Studies

Analyzing the Enhanced Relationship Between Corporate Taxpayers and Revenue Authorities: A U.K. Case Study PDF
Judith Freedman, Oxford University Law Faculty and Oxford University Centre for Business Taxation; Geoffrey Loomer, Dalhousie University Law School and Oxford University Centre for Business Taxation; and John Vella, Oxford University Centre for Business Taxation

Measuring and Facilitating Low-Income Tax Benefits PDF

Earned Income Tax Credit Participation Rate for Tax Year 2005 PDF
Dean Plueger, Internal Revenue Service

The Pattern of EITC Claims Over Time: A Panel Data Analysis PDF
Deena Ackerman, Department of the Treasury; Janet Holtzblatt, Congressional Budget Office; and Karen Masken, Internal Revenue Service

A Tax Education and Asset Building Campaign for Low-Income and Limited-English Worker Populations: Lessons from Four States, TY 2004–TY 2007 PDF
Bárbara J. Robles, Arizona State University

Poster session

Getting to Know U.S. Taxpayers: Selected Tax Data by Occupation and Industry, Tax Year 2005 PDF
Terry Nuriddin, Mary Jezek, and Mario Fernandez, Internal Revenue Service

Issues Affecting High-Wealth Individuals PDF

The Income-Wealth Paradox: Connections Between Realized Income and Wealth Among America’s Aging Top Wealth-Holders PDF
Barry Johnson, Internal Revenue Service; Kevin Moore, Board of Governors of the Federal Reserve System; and Lisa Schreiber, Internal Revenue Service

Overcoming Overdisclosure: Toward Tax Shelter Detection PDF
Joshua D. Blank, Rutgers School of Law-Newark

Graph Query: A Tool To Detect Patterns of Abusive Tax Transactions PDF
Rahul Tikekar, Kay Wolman, and Larry May, Internal Revenue Service

Taxpayer Value Model (TVM): What is it? PDF

Tax Preparation Services PDF 
Ben Shackleford, Internal Revenue Service, and Pete Webb, Pacific Consulting Group


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IRS Research Conference