Bridging the Tax Gap PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Bridging the Tax Gap PDF full book. Access full book title Bridging the Tax Gap by Max Sawicky. Download full books in PDF and EPUB format.
Author: Max Sawicky
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Get Book Here
Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Author: Max Sawicky
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Get Book Here
Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Author: Henry Aaron
Publisher: Rowman & Littlefield
ISBN: 9780815796565
Category : Political Science
Languages : en
Pages : 420
Get Book Here
Book Description
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.
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 384
Get Book Here
Book Description
Author: Thomas Pogge
Publisher: Oxford University Press
ISBN: 019103861X
Category : Business & Economics
Languages : en
Pages : 383
Get Book Here
Book Description
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
Author: International Monetary
Publisher: International Monetary Fund
ISBN: 1513577174
Category : Business & Economics
Languages : en
Pages : 38
Get Book Here
Book Description
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Author: Mr.Eric Hutton
Publisher: International Monetary Fund
ISBN: 1475583613
Category : Business & Economics
Languages : en
Pages : 32
Get Book Here
Book Description
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
Author: John E. Chubb
Publisher: Rowman & Littlefield
ISBN: 9780815714026
Category : Education
Languages : en
Pages : 272
Get Book Here
Book Description
The achievement gap between white students and African American and Hispanic students has been debated by scholars and lamented by policymakers since it was first documented in 1966. The average black or Hispanic secondary school student currently achieves at about the same level as the average white student in the lowest quartile of white achievement. Black and Hispanic students are much less likely than white students to graduate from high school, acquire a college or advanced degree, or earn a middle-class living. They are also much more likely than whites to suffer social problems that often accompany low income. While educators have gained an understanding of the causes and effects of the education achievement gap, they have been less successful in finding ways to eliminate it—until now. This book provides, for the first time in one place, evidence that the achievement gap can be bridged. A variety of schools and school reforms are boosting the achievement of black and Hispanic students to levels nearing those of whites. Bridging the Achievement Gap brings together the findings of renowned education scholars who show how various states, school districts, and individual schools have lifted the achievement levels of poor and minority students. The most promising strategies include focusing on core academic skills, reducing class size, enrolling students in more challenging courses, administering annual achievement assessment tests, creating schools with a culture of competition and success, and offering vouchers in big-city school districts. While implementing new educational programs on a large scale is fraught with difficulties, these successful reform efforts offer what could be the start of widespread effective solutions for bridging the achievement gap.
Author: Sara E. Langworthy
Publisher: Redleaf Press
ISBN: 1605543896
Category : Education
Languages : en
Pages : 199
Get Book Here
Book Description
Relationships play an important role in human development, especially in the first years of life. Bridging the Relationship Gap provides caregivers tools and encouragement to be the strong, positive, and nurturing adult these children need in order to thrive. Learn more about the factors that contribute to the achievement and relationship gap, including ecological, biological, and cultural differences. Most importantly, find many tools and resources to help you more effectively deal with the tough situations and become each child's strongest ally. Sara Langworthy, PhD, currently serves as policy coordinator for Extension Children, Youth, and Family Consortium at the University of Minnesota.
Author: Ruta K. Stropus
Publisher:
ISBN: 9781611632248
Category : Law
Languages : en
Pages : 0
Get Book Here
Book Description
This popular book helps students make the transition from their undergraduate experience to law school learning. Unlike other "introduction to law school" texts, Bridging the Gap offers a different approach because it: Explains the "why" of law, providing students with the context necessary to understand why law school is taught in a certain manner. Explains the "how" of the law, setting out a step-by-step process that will help students adapt to the law school setting. Explains the "what" of the law, giving students the opportunity to practice the problem-solving process by providing numerous exercises in a variety of subject matter areas. Rather than giving only general advice, or black letter law and some practice problems for a specific subject, Bridging the Gap provides the context, the process, and the problems. Written by two former law school professors who used these techniques with thousands of students, Bridging the Gap is a guide to what really works in law school.
Author: Leandra Lederman
Publisher: LexisNexis/Matthew Bender
ISBN: 9781422422632
Category : Tax administration and procedure
Languages : en
Pages : 0
Get Book Here
Book Description
To access the 2015-16 Supplement to this text, click here. To access the 2016 Letter Update to the Supplement, click here. This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. This edition of Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. In addition, two chapters focus on tax research and representing tax clients and a new chapter addresses ethics issues in tax cases. An underlying theme - the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system--runs throughout the book. Suitable for J.D. or LL.M. students, or for use in a tax clinic. This edition contains new chapters on summons enforcement, the U.S. Tax Court, the collection due process procedures, "innocent spouse" relief, and ethics issues. Each casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems. Teacher's Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course. Separate Documents Volume, Tax Controversies: Statutes, Regulations, and Other Materials, is also available.
