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People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.
The passage of Citizens United by the Supreme Court in 2010 sparked a renewed debate about campaign spending by large political action committees, or Super PACs. Its ruling said that it is okay for corporations and labor unions to spend as much as they want in advertising and other methods to convince people to vote for or against a candidate. This book provides a wide range of opinions on the issue. Includes primary and secondary sources from a variety of perspectives; eyewitnesses, scientific journals, government officials, and many others.
This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
This true story is about John Mark Dougan, a Marine Corps veteran and former police officer who had enough of the violence and crime plaguing the Criminal Justice system. He blew the whistle and was retaliated against by the police administration. Dougan started setting up whistleblower websites all around the country for good cops to spill their secrets without fear or retribution. The justice system launched illegal investigation after investigation into every aspect of John's life, and John set up a clever operation to trick them into admitting they were illegally accessing his email and social media accounts. When the FBI ignored John's demands for an investigation, he became BadVolf, starting a digital war with the very law enforcement agencies who were retaliating against him. John tricked everyone, including the media, into believing he was a Russian hacker before engaging in a strategic, one-man campaign of disinformation, fake news, hacking, social engineering and doxing. John did all the activities that people love to blame on Russia, except he did it as an American citizen, on American soil; retribution and deception the only way to fight back against criminals in charge of local, state and federal American law enforcement agencies. After an eight-year-long battle, the Federal Bureau of Investigation raided Dougan's home, ordering surveillance teams to follow and attempt to capture him at any cost. Dougan however, had other plans; he donned a disguise and slipped away into exile using the skills acquired in the Marine Corps, police agencies and from working with technology. This is the story of how BadVolf was created, and the resulting two-week long escape from these badge-toting criminals is a riveting story that led John to obtain political asylum in Russia.