Like Print

SOI Tax Stats - Papers - 2005 IRS Research Conference

2005 IRS Research Conference
June 7–8
Washington, D.C.

This section contains selected papers and other materials produced by IRS employees and others for the 2005 IRS Research Conference that was held on June 7–8, 2005, in Washington, DC. These materials are included in the proceedings of the conference—The IRS Research Bulletin: Recent Research on Tax Administration and Compliance, Publication 1500. Each item is appropriately identified below.

The views expressed in these materials are those of the authors and are not necessarily the official positions of the Internal Revenue Service.

For more information about the proceedings volume or a particular item, please send us an email message.

All research papers are available as PDF files. A free Adobe Acrobat reader is available for download, if needed.

Foreword, Acknowledgments, and Table of Contents

Conference Program

Conference Attendee List

New Estimates of Individual Income Tax Compliance

Preliminary Results of the National Research Program’s Reporting Compliance Study of Tax Year 2001 Individual Returns
Charles Bennett, IRS, National Research Program

Preliminary Update of the Tax Year 2001 Individual Income Tax Underreporting Gap Estimates
Alan Plumley, IRS, RAS, Office of Research

Estimating the Informal Supplier Tax Gap
James Alm, Georgia State University; and Brian Erard, B. Erard and Associates

Indirect Measures of Compliance

Visualization of Effective Tax Rates for Tax Gap Estimation and Compliance Risk Assessment
Peter Lumb, Her Majesty’s Revenue and Customs, United Kingdom

ROA-Based Estimates of Income Shifting by U.S. Multinational Corporations
Charles W. Christian, Arizona State University; and Thomas D. Schultz, Case Western Reserve University

Taxpayer Compliance Burden

Measuring the Tax Compliance Burden of Small Businesses
Donald DeLuca, Arnie Greenland, John Guyton, Sean Hennessy, and Audrey Kindlon, IBM Business Consulting Services

Tax Compliance Costs of Small Businesses 2004: Improving the Estimates
Prue Oxley and Stuart Turner, Inland Revenue, New Zealand; and Charles Sullivan, Capital Research, Wellington, New Zealand

The Effects of Tax Software and Paid Preparers on Compliance Costs
John L. Guyton, IBM Business Consulting Services; Adam K. Korobow, LMI; Peter S. Lee, Internal Revenue Service; and Eric J. Toder, The Urban Institute

Use of Tax Administration Resources

Offshore Compliance: Using Regression and Risk Modeling to Select Cases from Large Datasets
Annex 1 and Annex 2
Annex 3
Damian Pritchard and Nadeer Khan, Inland Revenue, United Kingdom

Risk-Based Collection Model Development and Testing
Jane Martin and Rick Stephenson, IRS, Small Business/Self-Employed Division

Methods for Measuring IRS’s Productivity
Kevin Daly and Jennifer Gravelle, U.S. Government Accountability Office

Influencing Voluntary Compliance Behavior

Research into the Impact of Audit on Compliance
Valmai Copeland, Inland Revenue, New Zealand

Carrots, Sticks, Sole Proprietors, and Tax Accountants
John Hasseldine, Nottingham University Business School; Peggy A. Hite, Indiana University; Simon James, University of Exeter; and Marika Toumi, Nottingham University Business School

Understanding Barriers to Compliance and Participation

Does Confidentiality Affect Tax Compliance?
Susan Laury and Sally Wallace, Georgia State University

Compliance with Information Reporting: Exempt Organizations
Martin David and Thomas Pollak, Urban Institute; and Paul Arnsberger, Internal Revenue Service

Improving Tax Compliance of Bilingual Taxpayers with Effective Consumer Communication
Christine C. Bauman, University of Northern Iowa; David Luna, Baruch College; and Laura A. Peracchio, University of Wisconsin-Milwaukee