James Alm (Tulane; Google Scholar), Jay A. Soled (Rutgers; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), Revising Form 1040 for the 21st Century, 178 Tax Notes Fed. 1713 (Mar. 13, 2023):
In this article, the authors argue that Form 1040 should be updated to reflect modern technology and social science research by strategically and prominently adding new questions, which would result in improved information for the IRS and greater taxpayer honesty and could yield billions of dollars of additional revenue without raising tax rates.




