IRS Research Conference 2005 IRS Research Conference June 7–8 Washington, D.C. This section contains selected papers and other materials produced by IRS employees and others for the 2005 IRS Research Conference that was held on June 7–8, 2005, in Washington, DC. These materials are included in the proceedings of the conference—The IRS Research Bulletin: Recent Research on Tax Administration and Compliance, Publication 1500. Each item is appropriately identified below. The views expressed in these materials are those of the authors and are not necessarily the official positions of the Internal Revenue Service. For more information about the proceedings volume or a particular item, please send us an email message. All research papers are available as PDF files. A free Adobe Acrobat reader is available for download, if needed. Foreword, Acknowledgments, and Table of Contents PDF Conference Program PDF Conference Attendee List PDF New estimates of individual income tax compliance Preliminary Results of the National Research Program’s Reporting Compliance Study of Tax Year 2001 Individual Returns PDF Charles Bennett, IRS, National Research Program Preliminary Update of the Tax Year 2001 Individual Income Tax Underreporting Gap Estimates PDF Alan Plumley, IRS, RAS, Office of Research Estimating the Informal Supplier Tax Gap PDF James Alm, Georgia State University; and Brian Erard, B. Erard and Associates Indirect measures of compliance Visualization of Effective Tax Rates for Tax Gap Estimation and Compliance Risk Assessment PDF Peter Lumb, Her Majesty’s Revenue and Customs, United Kingdom ROA-Based Estimates of Income Shifting by U.S. Multinational Corporations PDF Charles W. Christian, Arizona State University; and Thomas D. Schultz, Case Western Reserve University Taxpayer compliance burden Measuring the Tax Compliance Burden of Small Businesses PDF Donald DeLuca, Arnie Greenland, John Guyton, Sean Hennessy, and Audrey Kindlon, IBM Business Consulting Services Tax Compliance Costs of Small Businesses 2004: Improving the Estimates PDF Prue Oxley and Stuart Turner, Inland Revenue, New Zealand; and Charles Sullivan, Capital Research, Wellington, New Zealand The Effects of Tax Software and Paid Preparers on Compliance Costs PDF John L. Guyton, IBM Business Consulting Services; Adam K. Korobow, LMI; Peter S. Lee, Internal Revenue Service; and Eric J. Toder, The Urban Institute Use of tax administration resources Offshore Compliance: Using Regression and Risk Modeling to Select Cases from Large Datasets PDF Annex 1 and Annex 2 PDF Annex 3 PDF Damian Pritchard and Nadeer Khan, Inland Revenue, United Kingdom Risk-Based Collection Model Development and Testing PDF Jane Martin and Rick Stephenson, IRS, Small Business/Self-Employed Division Methods for Measuring IRS’s Productivity PDF Kevin Daly and Jennifer Gravelle, U.S. Government Accountability Office Influencing voluntary compliance behavior Research into the Impact of Audit on Compliance PDF Valmai Copeland, Inland Revenue, New Zealand Carrots, Sticks, Sole Proprietors, and Tax Accountants PDF John Hasseldine, Nottingham University Business School; Peggy A. Hite, Indiana University; Simon James, University of Exeter; and Marika Toumi, Nottingham University Business School Understanding barriers to compliance and participation Does Confidentiality Affect Tax Compliance? PDF Susan Laury and Sally Wallace, Georgia State University Compliance with Information Reporting: Exempt Organizations PDF Martin David and Thomas Pollak, Urban Institute; and Paul Arnsberger, Internal Revenue Service Improving Tax Compliance of Bilingual Taxpayers with Effective Consumer Communication PDF Christine C. Bauman, University of Northern Iowa; David Luna, Baruch College; and Laura A. Peracchio, University of Wisconsin-Milwaukee Links to other conferences: IRS Research Conference
