IRS Research Conference 2003 IRS Research Conference Washington, D.C. This section contains papers written by IRS employees and others for the 2003 IRS Research Conference (June 2003). The views expressed in these papers are those of the authors and are not necessarily the official positions of the Internal Revenue Service. Citations are included in the papers. For more information about a paper, 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. Administering social programs through the tax system Tax Implications of Health Benefits PDF Mark V. Pauly, University of Pennsylvania, August 2003 Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives PDF Susan Dynarski, Harvard University, Kennedy School of Government and National Bureau of Economic Research, August 2003 Global aspects of tax administration Revenue Policy and Administration in the CIS–7: Recent Trends and Future Challenges PDF Victoria Perry and Katherine Baer, International Monetary Fund, August 2003 Implications of technology and demographic trends for tax administration Demographic and Economic Characteristics of the American Family: Implications for Outreach Targeted at the Low-Income Population PDF Ciyata D. Coleman, IRS, Wage & Investment Division, June 2003 W & I Taxpayer of the Future PDF Kay Anderson, IRS, Wage & Investment Division, Office of Research, June 2003 Measuring and improving voluntary compliance Economic and Behavioral Determinants of Tax Compliance: Evidence From the 1997 Arkansas Tax Penalty Amnesty Program PDF Christina M. Ritsema, Hope College; Deborah W. Thomas, University of Arkansas; and Gary D. Ferrier, University of Arkansas, July 2003 Trends as Changes in Variance: The Case of Tax Noncompliance PDF Kim M. Bloomquist, Internal Revenue Service, June 2003 Research on benefits of tax simplification Challenges in Developing a Small Business Taxpayer Burden Model PDF Don Deluca, Arnold Greenland, Audrey Kindlon, and Michael Stavrianos, IBM, July 2003 The AMT: Out of Control PDF Leonard E. Burman, Urban Institute; William G. Gale, Brookings Institution; Jeffrey Rohaly, Urban Institute; and Benjamin H. Harris, Brookings Institution; July 2003 Strategies for dealing with evasion by high-income individuals and corporations ACTS Phase 2 Model PDF Bruce Harris and Dr. Frank Elliott, Fair Isaac Corporation, August 2003 Flow-Throughs and Tiering Using Schedule K–1 Data to Study Tax Compliance PDF Julie Buckel, IRS, Small Business / Self-Employed, Research, June 2003 Links to other conferences: Tax Stats - IRS Reseach Conference
