| 紀錄類型: |
書目-電子資源
: Monograph/item
|
| 正題名/作者: |
The crisis in tax administration/ Henry J. Aaron, Joel Slemrod, editors. |
| 其他作者: |
Aaron, Henry J. |
| 出版者: |
Washington, D.C. :Brookings Institution Press, : c2004., |
| 面頁冊數: |
viii, 402 p. :ill. ;25 cm. |
| 附註: |
Papers presented at a conference jointly sponsored by the Brookings Institution and the Office of Tax Policy Research at the University of Michigan Business School. |
| 內容註: |
Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system/ Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee -- Issues affecting low-income filers / Janet Holtzblatt and Janet McCubbin -- Tax preparers/ Marsha Blumenthal and Charles Christian -- Carrots and sticks in enforcement / Frank Cowell -- Effects of tax simplification options : a quantitative analysis/ William G. Gale and Jeffrey Rohaly -- Ultimate objectives for the IRS : balancing revenue and service / Alan H. Plumley and C. Eugene Steuerle -- Experience and innovations in other countries / Jeffrey Owens and Stuart Hamilton. |
| 標題: |
Tax administration and procedure - United States. - |
| 電子資源: |
https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=121725An electronic book accessible through the World Wide Web; click for information |
| ISBN: |
0815796560 (electronic bk.) |