Add to ORKGIt is becoming increasingly clear that, due to political realities and budgetary constraints, the IRS is going to have to attempt to enforce the tax laws by doing more with less. Current enforcement efforts have yielded a tax gap (i.e., the difference between the amount of taxes that should be paid and the amount that are collected) of roughly $450 billion annually. Faced with this task, one of the steps that the IRS has recently taken is to try to improve the quality in services performed by paid tax preparers, a group that historically has been subject to little IRS regulation or monitoring but that continues to play an increasingly important role in the tax system.Although the IRS’s recent efforts to better regulate paid preparers is a g...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
We develop a game-theoretic model in which taxpayers, tax practitioners and a tax agency all interac...
An important trend in tax administration policies in recent years is the recognition that the tradit...
It is becoming increasingly clear that, due to political realities and budgetary constraints, the IR...
The Internal Revenue Service (IRS) processed roughly 142 million individual income tax returns in ta...
The use of paid tax return preparers has grown steadily. All paid return preparers, including those ...
The tax preparer industry is unusual in that it involves the interpretation of an intricate and comp...
The insights from the responsive regulation literature present an intriguing model for IRS interacti...
The Internal Revenue Service estimates that $56.3 billion was owed by filers of 1987 individual inco...
In the first few months of each year, Americans turn for vital help to a group of 350,000 profession...
Testimony issued by the Government Accountability Office with an abstract that begins "Paid preparer...
When people hire an attorney to represent them, they have a guarantee that their attorney passed a b...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
A letter report issued by the Government Accountability Office with an abstract that begins "Paid pr...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
We develop a game-theoretic model in which taxpayers, tax practitioners and a tax agency all interac...
An important trend in tax administration policies in recent years is the recognition that the tradit...
It is becoming increasingly clear that, due to political realities and budgetary constraints, the IR...
The Internal Revenue Service (IRS) processed roughly 142 million individual income tax returns in ta...
The use of paid tax return preparers has grown steadily. All paid return preparers, including those ...
The tax preparer industry is unusual in that it involves the interpretation of an intricate and comp...
The insights from the responsive regulation literature present an intriguing model for IRS interacti...
The Internal Revenue Service estimates that $56.3 billion was owed by filers of 1987 individual inco...
In the first few months of each year, Americans turn for vital help to a group of 350,000 profession...
Testimony issued by the Government Accountability Office with an abstract that begins "Paid preparer...
When people hire an attorney to represent them, they have a guarantee that their attorney passed a b...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
A letter report issued by the Government Accountability Office with an abstract that begins "Paid pr...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
We develop a game-theoretic model in which taxpayers, tax practitioners and a tax agency all interac...
An important trend in tax administration policies in recent years is the recognition that the tradit...