Author:
Publisher:
ISBN:
Category : Automobile parking
Languages : en
Pages : 8

Get Book Here

Book Description

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. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20

Get Book Here

Book Description

Author: Michelle Lyon Drumbl
Publisher: Cambridge University Press
ISBN: 1108244009
Category : Law
Languages : en
Pages :

Get Book Here

Book Description
The United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand and Canada, have experimented with or incorporated similar credits into their tax systems. In this work, Michelle Lyon Drumbl, drawing on her extensive advocacy experience representing low-income taxpayers in EITC audits, analyzes the effectiveness of the EITC in the United States and offers suggestions for how it can be improved. This timely book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.

Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56

Get Book Here

Book Description

Author: Great Britain: Parliament: House of Commons: Treasury Committee
Publisher: The Stationery Office
ISBN: 9780215029157
Category : Business & Economics
Languages : en
Pages : 116

Get Book Here

Book Description
The new tax credits (the child tax credit and the working tax credit) were introduced in April 2003. Government statistics indicate that 6 million families and 10 million children benefit from the receipt of these credits. In 2003-04 period about one-third of all tax credits awards, 1.9 million, were overpaid, at a cost of nearly £2 billion. This report by the Treasury Committee examines the reasons for the high level of overpayments. The Committee acknowledges recent research which suggests that the tax credits regime is designed to deliver the correct amount of state assistance over the year as a whole, rather than over a shorter period, and that payments should perhaps be aligned more with the financial needs of families who budget over shorter periods. The Committee states that HM Revenue and Customs (HMRC) need to develop a detailed understanding of the factors that have led to overpayment, such as how much official errors and IT system errors have caused or contributed to overpayments. The report also considers the incidence of fraud, error on the part of claimants and organised crime. The Committee also feels that the administration of the tax credits regime has been based around individual functions or tasks, rather than centred around the needs of the claimants and that the HMRC needs to institute a claimant-centred approach to the administration of tax credits

Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

Get Book Here

Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1722

Get Book Here

Book Description

Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52

Get Book Here

Book Description

Author:
Publisher:
ISBN:
Category : Employment tax credit
Languages : en
Pages : 24

Get Book Here

Book Description