IRS Research Conference New Research on Tax Administration: An IRS-TPC Conference Thursday, June 21, 2012 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 12 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. 2012 IRS Research Bulletin PDF 2012 Research Conference program PDF Abstracts of the papers PDF 1. Understanding the taxpayer experience Taxpayer Compliance Costs for Corporations and Partnerships: A New Look PDF George Contos, John Guyton, Patrick Langetieg, Allen H. Lerman, and Susan Nelson 2012 Taxpayer Experience of Individuals Living Abroad: Service Awareness, Use, Preferences, and Filing Behaviors PDF Tiffanie N. Reker, David C. Cico, and Saima S. Mehmood Behavioral Experiments of Alternative Reporting Regimes: Transparency vs. Burden PDF Laura Kalambokidis, Alex Turk, and Marsha Blumenthal 2. Measuring the tax gap Estimates of the Tax Year 2006 Individual Income Tax Underreporting Gap PDF Kim Bloomquist, Ed Emblom, Drew Johns, and Patrick Langetieg Advances in Nonfiling Measures PDF Brian Erard, Mark Payne, and Alan Plumley Tax Gap Analysis in the United Kingdom PDF Mick Thackray 3. Understanding individual tax compliance behavior Incorporating Indirect Effects in Audit Case Selection: An Agent-Based Approach PDF Kim M. Bloomquist Estimating the Impact of Liens on Taxpayer Compliance Behavior and Income PDF Terry Ashley, Tom Beers, and Jeff Wilson Habitual Noncompliers PDF Michael Duggan, Martyn Knottenbelt, Jason Byrnes, Judi Scheffer, Kevin Green, Phillip Anderson, and Stewart Donaldson 4. The tax implications of business complexity Development of Financial Products Business Rules Using Business Intelligence Technology PDF Dave Macias and Jennifer Li Corporate Tax Compliance: The Role of Internal and External Preparers PDF Kenneth Klassen, Petro Lisowsky, and Devan Mescall Using Link Analysis To Identify Indirect and Multi-Tiered Ownership Structures PDF Larry R. May Links to other conferences IRS Research Conference
