The Statistics of Income Division has released ten papers presented at the 2006 IRS Research Conference held on June 14-15, 2006 in Washington, D.C. These materials are included in the proceedings of the conference — IRS Research Bulletin: Recent Research on Tax Administration and Compliance (Publication 1500):
- Complete Document of All Papers
- Foreword, Acknowledgments, and Table of Contents
- Program
- Attendance List
Session 1: Corporate Tax Administration and Compliance:
- Is the Tax Expense Estimate Improved or Biased in the Presence of Using the Same Tax and Audit Firm?, by Cristi A. Gleason (University of Iowa) & Lillian F. Mills (University of Texas)
- A First Look at the 2004 Schedule M-3 Reporting by Large Corporations, by Charles Boynton (IRS), Ellen Legel (IRS) & Portia DeFilippes (Office of Tax Analysis)
Session 2: Individual Compliance Analysis and Modeling
- Understanding Taxpayer Behavior and Assessing Potential IRS Interventions Using Multiagent Dynamic-Network Simulation, by Kathleen M. Carley (Carnegie Mellon University) & Daniel T. Maxwell (Innovative Decisions, Inc.)
- Longitudinal Study of EITC Claimants, by Karen Masken (IRS, Statistics of Income)
Session 3: Uses of Tax Data
- Calibrating Macroeconomic and Microsimulation Models to CBO’s Baseline Projections, by Tracy L. Foertsch & Ralph A. Rector (both of The Heritage Foundation)
- Tax Variable Imputation in the Current Population Survey, by Amy O’Hara (U.S. Census Bureau)
Session 4: The Role of Third Parties in Tax Administration and Compliance
- Instance-Based Classifiers for Tax Agent Modelling, by Fuchun Luan (Australian Taxation Office), Warwick Graco (Australian Taxation Office) & Mark Norrie (YiSi Technologies, Canberra, Australia)
- Tax Filing Experiences and Withholding Preferences of Low- and Moderate-Income Households: Preliminary Evidence from a New Survey, by Michael S. Barr (University of Michigan Law School) & Jane K. Dokko (Economist, Board of Governors of the Federal Reserve System)
Session 5: New Approaches to Compliance and Administration
- The Effect of Targeted Outreach on Compliance, by Peter D. Adelsheim & James L. Zanetti (both of IRS, Small Business/Self-Employed)
- A New Era of Tax Enforcement: From "Big Stick" to Reponsive Regulation, by Sagit Leviner (S.J.D. Candidate, University of Michigan Law School)
