Download or read book Background on Federal Income Tax Compliance written by and published by . This book was released on 1983 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Background on Federal Income Tax Compliance and Description of S 2198 Taxpayer Compliance Improvement Act of 1982 written by and published by . This book was released on 1982 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Background on Federal Income Tax Compliance and Description of S 2198 Taxpayer Compliance Improvement Act of 1982 written by and published by Forgotten Books. This book was released on 2017-12-05 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Background on Federal Income Tax Compliance and Description of S. 2198 (Taxpayer Compliance Improvement Act of 1982): Scheduled for a Hearing Before the Subcommittee on Oversight of the Internal Revenue Service of the Senate Committe on Finance on March 22, 1982 In addition, non-tax reporting requirements are imposed by the Bank Secrecy Act on financial institutions receiving large cash de posits from individuals, and on persons who bring large amounts of cash into or out of the United States. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Background on Federal Income Tax Compliance and Description of S 2198 Taxpayer Compliance Improvement Act of 1982 written by and published by . This book was released on 1982 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Background on Federal Income Tax Compliance and Description of S 2198 Taxpayer Compliance Improvement Act of 1982 3 22 1982 written by and published by . This book was released on 1982 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxpayer Compliance Volume 1 written by Jeffrey A. Roth and published by University of Pennsylvania Press. This book was released on 1989-06-29 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.

Download or read book Federal Income Taxation written by William A. Klein and published by Aspen Publishers. This book was released on 2000 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: Students and instructors nationwide will soon recognize that FEDERAL INCOME TAXATION, Twelfth Edition, Is the most accessible edition to date! Every single element of this longstanding leading text - from content selection to sequence to organization - has been enhanced for greater effectiveness and easier understanding. The strengths that have earned the casebook enduring popularity continue to serve as the backbone of the book such as: Problems that are interspersed between notes and questions. A perfectly balanced presentation that heightens accessibility while it remains challenging. the current authors, who are among the most noted scholars of their generation, continue to uphold and extend the tradition of excellence established by original author Boris Bittker. A unique introduction that provides insightful historical background and some economic analysis. Integrated theory and policy when appropriate. an extensive Teacher's Manual, long regarded as one of the best in any substantive area, supports the text and gives practical suggestions rooted in years of classroom experience. Some of the many exciting changes made For The Twelfth Edition include: new co-author Daniel Shaviro shares his expertise in tax law and policy new and additional problems, In response to user feedback new introductory text supplies additional explanations updated text on the 1997 Tax Act substantially trimmed notes concentrating on the essentials a new discussion of 'flat tax' and expanded section on tax compliance materials on Drescher that now stand alone and can be used when professors prefer a rewritten section on original issue discount, now clearer and easier to follow an impressive author web site, www.law.nvu.edu/bankmanj/ cases which have been exhaustively reviewed include preserved teaching cases considered to be the best, and less distinguished cases either cut, reduced, or summarized If you select a casebook on the basis of quality, currency, and accessibility, you're sure to choose FEDERAL INCOME TAXATION, Twelfth Edition, For your next course.

Download or read book The Causes and Consequences of Income Tax Noncompliance written by Jeffrey A. Dubin and published by Springer Science & Business Media. This book was released on 2011-12-02 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers’ knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book’s aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud.

Download or read book Understanding the tax reform debate background criteria questions written by and published by DIANE Publishing. This book was released on 2005 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Basic Federal Income Taxation written by William D. Andrews and published by Aspen Publishing. This book was released on 2015-01-30 with total page 1507 pages. Available in PDF, EPUB and Kindle. Book excerpt: A perennially popular book with highly regarded authorship. Features: Addition of a new co-author, Peter J. Wiedenbeck of Washington University in St. Louis.Thorough updating throughout.Shortened to accommodate today s typical 3-credit, 13-week course.Some long cases are edited down to their central points.

Download or read book Laboratories of Bureaucracy written by Erin Adele Scharff and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Article argues that states and the federal tax authorities coordinate and cooperate in subtle ways to reduce some of the inefficiencies of our tax system. Indeed, two levels of taxation may offer some previously under-appreciated benefits in compliance and enforcement. For example, having both state and federal income taxes may strengthen voluntary compliance. Research suggests that the threat of federal audit increases voluntary compliance with state income taxes,7 and the reverse may also be true. Thus, the existence of two separate tax administrations helps to deter tax evasion. Further, because the states and the IRS often select returns for audit based on different criteria, two systems offer an additional check on the accuracy of taxpayer returns, increasing the efficacy of enforcement efforts. The states and the federal government share audit results with one another.In light of these benefits, this Article argues that these partnership model programs should be strengthened. Using insights derived from an examination of current effective programs, the Article suggests factors that make the programs successful and steps that might be taken to extend the reach of this partnership model in tax compliance and enforcement. First, productive personal relationships between IRS officials and their counterparts at state revenue departments often help to ensure the success of these programs. Second, the existence of clear institutional responsibility for these programs is likewise important to their receiving continued attention within the IRS bureaucracy. Third, the broad authorization Congress provided to the IRS to implement many of these programs allows the agency to work with the states in a cooperative fashion to develop these programs, and improvements in information technology will offer additional opportunities for federal-state partnerships.This Article also suggests that these cooperative programs may allow state policymakers more flexibility to deviate from federal tax law when it conflicts with state policy interests because the benefits of these programs do not depend on significant conformity.The Article proceeds as follows. Part II provides a brief background on state tax systems and scholarly concerns about inefficiency resulting from our dual tax system. Part III describes the partnership *702 model used in tax enforcement and compliance programs and discusses how these programs differ from what is usually meant by cooperative federalism. Part IV outlines how cooperative programs ameliorate some of the concerns about the inefficiency of administering two separate income tax systems. Part V provides recommendations for how Congress and the IRS can work to strengthen cooperative programs and shows how these programs offer state policymakers greater policy flexibility. Part VI concludes with suggestions for further research.

Download or read book Federal Income Taxation in Focus written by Bobby L. Dexter and published by Aspen Publishing. This book was released on 2022-01-31 with total page 998 pages. Available in PDF, EPUB and Kindle. Book excerpt: Federal Income Taxation in Focus, Second Edition

Download or read book Principles of Federal Income Taxation of Individuals written by Daniel Q. Posin and published by West Academic Publishing. This book was released on 2005 with total page 788 pages. Available in PDF, EPUB and Kindle. Book excerpt: In clear language, Posin and Tobin's Principles of Federal Income Taxation explores exotic Wall Street techniques employed to avoid capital gains. It includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. This book explains equity swaps, shorting against the box, swap funds, and DECS. It presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.

Download or read book Federal Income Taxation written by Richard Schmalbeck and published by Aspen Publishing. This book was released on 2018-08-08 with total page 1372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.

Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion

Download or read book Background on Federal Income Tax Compliance and Description of S 2198 Taxpayer Compliance Improvement Act of 1982 written by and published by . This book was released on 1982 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation written by Richard Schmalbeck and published by Aspen Publishing. This book was released on 2023-10-24 with total page 1247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unique in its structure, Federal Income Taxation presents core materials that cover the basics of tax law and also offers “cells” at the end of each chapter that are self-contained units with more in-depth discussion of certain topics. This flexible structure allows professors to customize their tax course by selecting only the additional in-depth materials they want to use. The stellar author team, with years of scholarship and teaching experience, presents a core text that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. The self-contained, optional units at the end of the book — “cells” —supplement the core text by providing additional material and treat a limited number of topics in greater detail. Notes and questions provide background information and place the cases and statutes in context. More than 150 problems are interspersed throughout the core text and the cells that challenge students to apply the Code, regulations, and income tax theory to specific situations. A detailed Teacher’s Manual provides comments and suggestions for teaching both the core and the cell material as well as answers to all of the questions and problems in the casebook. New to the 6th Edition: Legislative developments, including tax provisions contained in the 2020 Coronavirus Aid, Relief, and Economic Security Act, the 2021 American Rescue Plan Act, and the 2022 Inflation Reduction Act. New cases reflecting developments since the previous edition All materials updated to reflect regulatory and other developments since the previous edition interpreting, responding to, or otherwise relating to, the 2017 Tax Cuts and Jobs Act changes. Professors and students will benefit from: New cases reflecting developments since the previous edition. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of each chapter that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.