Overview

Voluntary tax compliance and the mechanisms to catch the noncompliant are under stress as tax laws have become more complicated and IRS resources have not kept pace. These events in combination have created a genuine crisis in tax administration. The papers in this volume, prepared by economists, lawyers and accountants, evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so.

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9780815701231

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A collection of essays from accountants, lawyers, academics, tax specialists and other experts, it examines the many different aspects of the situation, from tax shelters and avoidance to the role of preparers and the capacity of the authorities to enforce tax laws in the current global environment. -- Accounting Today, 7/26/2004 This book is well written and very informative. I would recommend all or part of the book for use as a reference tool by people in government, industry, or public accounting, accounting, or law students. The list of contributors to this excellent text contains many notable leading economists and accountants from across the United States. --John L. Kramer, University of Florida, JATA, 10/1/2005

A collection of essays from accountants, lawyers, academics, tax specialists and other experts, it examines the many different aspects of the situation, from tax shelters and avoidance to the role of preparers and the capacity of the authorities to enforce tax laws in the current global environment. Accounting Today, 7/26/2004 | This book is well written and very informative. I would recommend all or part of the book for use as a reference tool by people in government, industry, or public accounting, accounting, or law students. The list of contributors to this excellent text contains many notable leading economists and accountants from across the United States. John L. Kramer, University of Florida, JATA, 10/1/2005

Author Information

Henry J. Aaron is a senior fellow in Economic Studies at the Brookings Institution, where he holds the Bruce and Virginia MacLaury Chair. Among his many books are Can We Say No? The Challenge of Rationing Health Care, with William B. Schwartz and Melissa Cox (Brookings, 2006), and Reforming Medicare: Options,Tradeoffs, and Opportunities, written with Jeanne Lambrew (Brookings, 2008). Joel Slemrod is Paul W. McCracken collegiate professor of business economics and public policy, professor of economics, and director, Office of Tax Policy Research, University of Michigan.

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