IRS Research Conference


2006 IRS Research Conference

June 14–15

Washington, D.C.


This section contains selected papers and other materials produced by IRS employees and others for the 2006 IRS Research Conference that was held on June 14–15, 2006, 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.

 


2006 IRS Research Conference Bulletin PDF

Foreword, Acknowledgments, and Table of Contents PDF

Conference Program PDF

Conference Attendee List PDF

Corporate tax administration and compliance

Is the Tax Expense Estimate Improved or Biased in the Presence of Using the Same Tax and Audit Firm? PDF
Cristi A. Gleason, University of Iowa, and Lillian F. Mills, University of Texas

A First Look at the 2004 Schedule M–3 Reporting by Large Corporations PDF
Charles Boynton and Ellen Legel, Internal Revenue Service; and Portia DeFilippes, Office of Tax Analysis

Individual compliance analysis and modeling

Understanding Taxpayer Behavior and Assessing Potential IRS Interventions Using Multiagent Dynamic-Network Simulation PDF
Kathleen M. Carley, Carnegie Mellon University; and Daniel T. Maxwell, Innovative Decisions, Inc.

Longitudinal Study of EITC Claimants PDF
Karen Masken, IRS, Statistics of Income

Uses of tax data

Calibrating Macroeconomic and Microsimulation Models to CBO's Baseline Projections PDF
Tracy L. Foertsch and Ralph A. Rector, The Heritage Foundation

Tax Variable Imputation in the Current Population Survey PDF
Amy O’Hara, U.S. Census Bureau

The role of third parties in tax administration and compliance

Instance-Based Classifiers for Tax Agent Modelling PDF
Fuchun Luan and Warwick Graco, Australian Taxation Office; and Mark Norrie, YiSi Technologies, Canberra, Australia

Tax Filing Experiences and Withholding Preferences of Low- and Moderate-Income Households: Preliminary Evidence from a New Survey PDF
Michael S. Barr, Detroit Area Household Financial Services Study, Survey Research Center, University of Michigan (2005); Professor of Law, University of Michigan Law School and senior fellow, the Brookings Institution; and Jane K. Dokko, Economist, Board of Governors of the Federal Reserve System

New approaches to compliance and administration

The Effect of Targeted Outreach on Compliance PDF
Peter D. Adelsheim and James L. Zanetti, IRS, Small Business/Self-Employed

A New Era of Tax Enforcement: From "Big Stick" to Reponsive Regulation PDF
Sagit Leviner, Doctor of the Science of Law (S.J.D.) Candidate, University of Michigan Law School; Master of Laws (LL.M.), University of Michigan Law School; Bachelor of Laws (LL.B.), University of Haifa Law School


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