The IRS's Statistics of Income Division has released the papers from the 2009 IRS Research Conference held on July 8-9, 2009, at Georgetown:
- Leslie Robinson (Dartmouth) & Joel Slemrod (Michigan), Measuring the Impact of Tax Systems on Economic Behavior Using New Cross-Country Data
- Attah Boame (Canada Revenue Agency), A Panel Analysis of Behavior Change in Canadian Individual Income Tax Compliance
- Peter Jelfs (Mazars) & Andrew Lymer (University of Birmingham), Would the Principles of "Flat Tax" Lead to Simplification of the U.K. Corporate Tax System and How Would Taxpayers Respond? Evidence from the Recent Changes to Capital Gains Tax
- Drew Johns (Research, Analysis, and Statistics, IRS), Preliminary Results of the 2003/2004 National Research Program S Corporation Underreporting Study
- Ho Jin Lee (Chief Counsel, IRS), Sangjik Lee (Hankuk University) & Akinori Tomohara (Aoyama Gakuin University), Does FIN 48 Benefit Tax Authorities Through Increase in Taxpayer Compliance?
- Judith Freedman, Geoff rey Loomer & John Vella (all of Oxford University), Analyzing the Enhanced Relationship Between Corporate Taxpayers and Revenue Authorities: A United Kingdom Case Study
- Amy O’Hara (U.S. Census Bureau) & Dean Plueger (Wage & Investment, IRS), 2005 Earned Income Tax Credit Participation Rate
- Deena Ackerman (Office of Tax Analysis, U.S. Treasury Department), Janet Holtzblatt (Congressional Budget Office) & Karen Masken (Research, Analysis, and Statistics, IRS), The Pattern of EITC Claims Over Time: A Panel Data Analysis
- Bárbara J. Robles (Arizona State), A Tax Education and Asset Building Campaign for Low- Income and Limited-English Worker Populations: Lessons from Four States, TY 2004-TY 2007
- Kevin Moore (Board of Governors, Federal Reserve), Barry Johnson & Lisa Schreiber (both of Research, Analysis, and Statistics, IRS), The Income-Wealth Paradox: Connections Between Realized Income and Wealth Among America’s Aging Top Wealth-Holders
- Joshua D. Blank (Rutgers), Overcoming Overdisclosure: Toward Tax Shelter Detection, 56 UCLA L. Rev. 1629 (2009)
- Rahul Tikekar, Kay Wolman & Larry May (all of Research, Analysis, and Statistics, IRS), GraphQuery: A Tool To Detect Patterns of Abusive Tax Transactions
- Elaine Doyle (University of Limerick), Jane Frecknall Hughes (Open University Business School) & Barbara Summers (Leeds University Business School), Cognitive Ethical Reasoning of Tax Practitioners: A Preliminary Investigation Using a Tax-Specific Version of the Defining Issues Test (DIT)
- Leslie Book (Villanova), Increasing Preparer Responsibility, Visibility, and Competence
- Pete Webb (Pacific Consulting Group), Ben Shackleford (Wage & Investment, IRS), Peter Morris (VMN Group) & Chuck Feinstein (VMN Group), Taxpayer Value Model: Incorporating Taxpayer Perspective To Improve Service Interactions
- Discussant: Nina Olson (National Taxpayer Advocate, IRS)
Poster Session
- Terry Nuriddin, Mary Jezek & Mario Fernandez (IRS), Getting to Know U.S. Taxpayers: Selected Tax Data by Occupation and Industry, Tax Year 2005
