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Full-Text Articles in Tax Law
Bureaucratic Oppression And The Tax System, Leslie Book
Bureaucratic Oppression And The Tax System, Leslie Book
Leslie Book
No abstract provided.
Academic Clinics: Benefitting Students, Taxpayers, And The Tax System, Leslie Book
Academic Clinics: Benefitting Students, Taxpayers, And The Tax System, Leslie Book
Leslie Book
This brief article discusses academic tax clinics. The article is part of a project commemorating the 75th anniversary of the American Bar Association Section of Taxation's role in public service. The Tax Section has been a staunch supporter of tax clinics and has nurtured clinicians and clinics since the beginning of tax clinics in the late 1960's and 1970's. In this Article, I will discuss my personal connection to the Tax Section and tax clinics, briefly review the current state of academic tax clinics, and offer some suggestions for the future, including how the Tax Section can continue its leadership …
A Response To Professor Camp: The Importance Of Oversight, Leslie Book
A Response To Professor Camp: The Importance Of Oversight, Leslie Book
Leslie Book
In past writings and in an upcoming article by Professor Bryan Camp, The Problem of Adversarial Process in the Administrative State, 83 IND. L. J. ### (2008), Professor Camp criticizes the procedural protections Congress added in the tax collection process, noting the limitations of adversary proceedings in the IRS’s tax collection process. In particular, Professor Camp strongly criticizes the collection due process (CDP) rights that were part of the landmark IRS Restructuring and Reform Act of 1998. Given the size of the tax gap, and likely increasing calls for the IRS to do a better job in reducing that tax …
Refund Anticipation Loans And The Tax Gap, Leslie Book
Refund Anticipation Loans And The Tax Gap, Leslie Book
Leslie Book
There has been a significant expansion of refundable credits over the past twenty years. This trend is likely to continue as part of federal policy to stimulate the economy and promote non-tax related social benefits. With the growing use of the tax system to deliver refundable benefits to individuals, the tax preparation industry as a whole has become, in some significant respects, a vehicle for cross-marketing of non-tax goods and services. Refund anticipation loans, or RALs, are one example of these non-tax products that paid preparers facilitate for their customers. RALS are short-term loans secured by a taxpayer's anticipated tax …
Symposium Introduction: Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book
Symposium Introduction: Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book
Leslie Book
No abstract provided.
Freakonomics And The Tax Gap: An Applied Perspective , Leslie Book
Freakonomics And The Tax Gap: An Applied Perspective , Leslie Book
Leslie Book
Over the past thirty years, a significant amount of research from a variety of social science disciplines has considered tax compliance. Economists, psychologists, and sociologists have contributed to the discussion, offering research and, at times, conflicting explanations regarding whether a person is likely to comply with his obligation to file an accurate tax return. The unifying theme among this research is a search for explanatory reasons which are the factors that lead to non-compliance. In broad terms, the economic models of tax compliance assume rational behavior, and that people will coldly consider compliance from the perspective as to whether the …
A New Paradigm For Irs Guidance: Ensuring Input And Enhancing Participation, Leslie Book
A New Paradigm For Irs Guidance: Ensuring Input And Enhancing Participation, Leslie Book
Leslie Book
This article highlights how, in light of the increasing role that the IRS plays in the lives of poorer and marginalized individuals, when promulgating rules, the IRS will have to go beyond the mechanism of the APA notice and comment regime to ensure robust public participation. While others have discussed the IRS’s approach to the notice and comment regime, commentators generally have overlooked the problems associated with lower income taxpayers’ lack of voice in the rulemaking process. To remedy that shortfall, I call for changes in agency conduct to encourage public participation in formulating rules. I build upon a model …