15th Annual IRS/TPC Joint Research Conference on Tax Administration:
8:30 AM | Opening Remarks
- Robert McClelland, Urban-Brookings Tax Policy Center
- Reza Rashidi, Research, Applied Analytics, and Statistics, Internal Revenue Service
- Michael Faulkender, Deputy Secretary, US Treasury; Acting Commissioner, Internal Revenue Service
8:45 AM | Session 1: Leveraging Machine Learning to Boost Service and Compliance
- AI-Enabled Tax Assistance for Low/Moderate Income Taxpayers: An Evaluation of RAG-Based LLMs for VITA Volunteer Support Presenter: Sina Gogani-Khiabani, University of Illinois Chicago
- Estimating the Corporate Tax Gap: An Unsupervised Learning Approach Presenter: Kenneth Tester, Office of Research, Applied Analytics and Statistics, Internal Revenue Service
- 10 Years of FATCA Reporting: What Have We Learned? Presenter: Daniel Reck, University of Maryland
- Discussant: Sanith Wijesinghe, MITRE Corporation
- Moderator: Valentina Kachanovskaya, Research, Applied Analytics, and Statistics, Internal Revenue Service
10:15 AM | Break
10:30 AM | Session 2: Improving Business Compliance: Lessons from Brazil and the US
- Behavioral Effects of Tax Enforcement on Non-Compliant Business Taxpayers: Evidence from Administrative Tax Data Presenter: Yan Sun, Research, Applied Analytics, and Statistics, Internal Revenue Service
- Influencing Taxpayers’ Behavior: Tax Revenue Increase Following Compliance Initiative Presenter: Vinícius Lara de Oliveira, Department of Federal Revenue of Brazil
- Implementing a Cooperative Compliance Program in Brazil Presenter: Patrícia Bacheschi Gomez de Lamadrid, Department of Federal Revenue of Brazil
- Discussant: Li Liu, International Monetary Fund
- Moderator: Masanue Vah, Research, Applied Analytics, and Statistics, Internal Revenue Service
12:00 PM | Lunch
12:30 PM | Keynote
- Alan Plumley, Research, Applied Analytics, and Statistics, Internal Revenue Service
1:00 PM | Break
1:15 PM | Session 3: Investigating Filing Behavior and Underreporting
- A Production Function Approach Towards Modeling IRS Tax Administration Cost Presenter: Michael Udell, Research, Applied Analytics, and Statistics, Internal Revenue Service
- The Distribution of Underreported Income: What we can learn from the NRP Presenter: Patrick Langetieg, Research, Applied Analytics, and Statistics, Internal Revenue Service
- Characteristics of Amended Returns and Amended Return Filers Presenter: Amanda Eng, Research, Applied Analytics, and Statistics, Internal Revenue Service
- Discussant: Steven Hamilton, George Washington University
- Moderator: Timothy O’Brien, Research, Applied Analytics, and Statistics, Internal Revenue Service
2:45 PM | Break
3:00 PM | Session 4: Mind the Tax Gap: New Understanding and Insights
- Undetected Income: Identification, Estimation, and Uncertainty Presenter: Aviv Caspi, Stanford University
- A New Methodology for Estimating the Underreporting Tax Gap for the Individual Income and Self-Employment Tax Presenter: Dan Rosenbaum, Research, Applied Analytics, and Statistics, Internal Revenue Service
- Who Evades Taxes? The Distribution of the U.S. Tax Gap Presenter: David Splinter, Joint Committee on Taxation
- Discussant: John Iselin, Congressional Budget Office
- Moderator: Janet Holtzblatt, Urban-Brookings Tax Policy Center
4:30 PM | Closing Remarks
- Reza Rashidi, Research, Applied Analytics, and Statistics, Internal Revenue Service
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