Tax Stats - IRS Reseach Conference


2010 IRS Research Conference

June 29–30
Washington, D.C.


The 2010 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 2010 Conference was held June 29 and 30 at The Metropolitan Room in The Liaison Capitol Hill in Washington, D.C.


2010 IRS Research Bulletin PDF
(full document, PDF - a free Adobe Acrobat Reader is available for download, if needed)

2010 Research Conference Program PDF

Panel discussion: The impact of globalization on tax administration

Moderator:

Director, Research, Analysis, and Statistics, Internal Revenue Service

Rosemary D. Marcuss

Panelists:

Michael Danilack PDF
Deputy Commissioner (International), Large and Mid-Size Business, Internal Revenue Service

Partho Shome PDF
Chief Economist, Knowledge, Analysis, and Intelligence, Her Majesty’s Revenue and Customs, United Kingdom

Patricia Arteaga PDF
Advisor to the Commissioner, Mexican Tax Administration Service

Panel discussion: The impact of globalization on tax administration

Compliance of large business organizations

An Examination of FIN 48: Tax Shelters, Auditor Independence, and Corporate Governance PDF

Petro Lisowsky, University of Illinois at Urbana-Champaign; Leslie A. Robinson, Tuck School of Business at Dartmouth; and Andrew P. Schmidt, Columbia University

Partnerships with Reportable Entity Partners PDF
Charles E. Boynton and Barbara A. Livingston, Large and Mid-Size Business, Internal Revenue Service

Temporary and Permanent Book-Tax Differences: Complements or Substitutes? PDF
Jennifer Blouin, The Wharton School, University of Pennsylvania; Jason DeBacker, Office of Tax Analysis, U.S. Department of the Treasury; and Stephanie Sikes, The Wharton School, University of Pennsylvania

Influencing individual taxpayer behavior

Subsidizing Charitable Contributions with a Match vs. Income Tax Rebate: What Happens to Donations and Compliance? PDF
Marsha Blumenthal, University of St. Thomas, Professor Emerita; Laura Kalambokidis, University of Minnesota; and Alex Turk, Small Business/Self-Employed Division, Internal Revenue Service

Solving Information Asymmetry for Offshore Accounts PDF
Susan Morse, Hastings College of the Law, University of California

Facilitated Self-Assistance Enhances Taxpayers’ Taxpayer Assistance Center (TAC) Experiences PDF
Kirsten Davis, Melissa Hayes, and Erica Jenkins, Wage and Investment, Internal Revenue Service

Drivers of noncompliance

A Balance Due Before Remittance: The Effect on Reporting Compliance PDF
Paul Corcoro and Peter Adelsheim, Small Business/Self-Employed Division, Internal Revenue Service

Predicting Intentional and Inadvertent Noncompliance PDF
Kathleen M. Carley, Brian Hirshman, Ju-Sung Lee, Michael Martin, Dawn Roberston, and Jesse St. Charles, Carnegie Mellon University

Poster session

Application of Text Mining to Uncover the Issues and Concerns Surrounding Tax Preparers
Ririko Horvath, Larry May, Rahul Tikekar, and Cheryl Wagner, Research, Analysis, and Statistics, Internal Revenue Service

Compliance, Assistance, and the SmartCard PDF
Kathleen M. Carley, Neal Altman, and Michael Martin, Carnegie Mellon University; Joanne Meikle and Traci L. Suiter, Research, Analysis, and Statistics, Internal Revenue Service

Understanding Tax Professionals’ Work Processes Using the In Basket Technique
Courtney L. Rasey, Wage and Investment, Internal Revenue Service

An Analysis of Preparer Testing on Compliance
Chris Hess, Karen Yeager, Michael Bourque, and Amy Sriuthai, Research, Analysis, and Statistics, Internal Revenue Service

Tax code complexity and compliance burden

Individual Taxpayer Compliance Burden: The Role of Assisted Methods in Taxpayer Response to Increasing Complexity PDF
George Contos, John Guyton, Patrick Langetieg, and Melissa Vigil, Research, Analysis, and Statistics, Internal Revenue Service

Enhancing Compliance Through Improved Readability: Evidence From New Zealand’s Rewrite "Experiment" PDF
Adrian Sawyer, University of Canterbury, New Zealand

Tax Compliance Costs: The Effect of Authority Behavior and Taxpayer Services PDF
Sebastian Eichfelder, University of Wuppertal, Germany; Chantal Kegels, Federal Planning Bureau, Brussels, Belgium; and Michael Schorn, Institute for Economy and Policy Research, Cologne, Germany

Enforcement strategies

Collecting Collected Taxes PDF
Keith Fogg, Villanova University School of Law

Measuring and Tackling the Illicit Market for Excise Goods PDF
Anthony Rourke, Knowledge, Analysis, and Intelligence, Enforcement and Compliance, Her Majesty’s Revenue and Customs, United Kingdom

Inspectors or Google Earth? Optimal Fiscal Policies Under Uncertain Detection of Evaders PDF
Martin Besfamille and Pablo Olmos, Universidad Torcuato Di Tella, Argentina

Enforcement Strategies Discussant: Don McPartland PDF


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IRS Reseach Conference