IRS Research Conference New Research on Tax Administration: An IRS-TPC Conference Thursday, June 20, 2013 This year's conference was co-sponsored by the IRS and the Urban-Brookings Tax Policy Center, and was held at the Urban Institute in Washington, DC. The program included 11 papers on a wide range of topics relevant to tax administration, which were presented by IRS and academic researchers, as well as some tax officials from overseas. 2013 IRS Research Bulletin PDF 2013 Research Conference Program PDF Abstracts of the Papers PDF Speaker Bios PDF 1. Individual income tax dynamics Older Taxpayers’ Responses to Taxation of Social Security Benefits PDF Leonard Burman, Norma B. Coe, Kevin Pierce, and Liu Tian Return Preparer Industry Analysis PDF Patrick Langetieg, Mark Payne, and Melissa Vigil Changes in EITC Eligibility and Participation, 2005–2009 PDF Maggie R. Jones 2. Business compliance behavior Factors Influencing Voluntary Compliance by Sole Proprietors: Preliminary Survey Results PDF Tom Beers, Eric LoPresti, and Eric San Juan Transfer Pricing: Strategies, Practices, and Tax Minimization PDF Kenneth Klassen, Petro Lisowsky, and Devan Mescall Demand for Aggressive Tax Planning PDF Peter Bickers, Tracey Lloyd, Bhaskaran Nair, and Michael Slyuzberg 3. Corporation income tax enforcement Analysis of Ten-Year Trends in Large Business Examination Results (Fiscal Years 2001–2011) PDF David Macias and Kimmy Wang IRS Enforcement and State Corporation Income Tax Revenues PDF Margot Howard 4. Lessons from other tax administrations Why Evasion Under a National Sales Tax Would Explode the Tax Gap: Lessons Learned PDF from the States PDF P. Cary Christian Factors Influencing Use Tax Payment in Illinois PDF Joanna Koh, David Merriman, and Hector M. Vielma Shedding Light into the Black Hole: Research and Evaluation into the Hidden Economy PDF Alice Cleland Links to other conferences: IRS Research Conference
