ETUDES FISCALES INTERNATIONALES

 L’IRS a organisé une conférence ouverte aux conseils fiscaux pour étudier les pratiques afin de diminuer le tax gap

the Urban Institute

Washington, DC, on June 21, 2017.

Nous pouvons remercier notre ami Joe The taxman (IRS)de cette information  

introduction

1. Identifying Corporation Tax Avoidance
   slide de la conference 1
   
   
   • Using IRS Data To Identify Income Shifting to Foreign Affiliates
     Lisa De Simone, Lillian F. Mills, and Bridget Stomberg
   • Income Shifting by U.S. Multinational Corporations
     Ted Black, Amy Dunbar, Andrew Duxbury, and Thomas Schultz
   • The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
     Paul Demeré, Michael P. Donohoe, and Petro Lisowsky
      
2. Realizing the Potential of Tax Enforcement
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   • How Do IRS Resources Affect the Tax Enforcement Process?
     Michelle Nessa, Casey Schwab, Bridget Stomberg, and Erin Towery
   • Tax Audits and Tax Compliance—Evidence from Italy
     Elena D’Agosto, Marco Manzo, Alessandro Modica, and Stefano Pisani
   • Valuing Unpaid Tax Assessments: Estimating Long-Run Collectability Using an Econometric Approach
     Alex Turk, Eric Henry, Dan Howar, and Maryamm Muzikir
      
3. The Role of Incentives in Individual Compliance
    

slide de la conference 3

• Impact of Filing Reminder Outreach on Voluntary Filing Compliance for Taxpayers with a Prior Filing Delinquency
  Stacy Orlett, Rizwan Javaid, Vicki Koranda, Maryamm Muzikir, and Alex Turk
• Charitable Contributions of Conservation Easements
  Adam Looney
• Tax Preparers, Refund-Anticipation Products, and EITC Compliance
  Maggie R. Jones
   

4. Creative Use of Nontax Data Sources
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   • Supplementing IRS Data with External Credit Report Data in Employment Tax-Predictive Models
     Curt Hopkins and Ken Su
   • Better Identification of Potential Employment Tax Noncompliance Using Credit Bureau Data
     Saurabh Datta, Patrick Langetieg, and Brenda Schafer
   • Estimating the Effects of Tax Reform on Compliance Burdens
     Daniel Berger and Eric Toder, Victoria Bryant, John Guyton, and Patrick Langetieg
   • Counting Elusive Nonfilers Using IRS Rather Than Census Data
     Patrick Langetieg, Mark Payne, and Alan Plumley