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Full-Text Articles in Law
Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde
Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde
Faculty Scholarship
In 1982, then Commissioner of Internal Revenue Roscoe Egger reported to Congress that legal sector noncompliance with the Federal Income Tax statutes generated an "income tax gap" of $81 billion in 1981, up from $29 billion in 1973. He further projected a gap of $120 billion for 1985 (U.S. Congress, 1982). Perceptions of accelerating noncompliance inspired a crisis mentality within the Internal Revenue Service, Congress, and the tax bar.
The IRS responded in part by funding a major independent study of tax noncompliance via the National Academy of Sciences, and the American Bar Foundation initiated an investigation of its own …
Troubled Marriage Of Retirement Security And Tax Policies, Michael J. Graetz
Troubled Marriage Of Retirement Security And Tax Policies, Michael J. Graetz
Faculty Scholarship
This Article concentrates on equitable and distributional aspects of the retirement security problem, although the unified view taken here seems essential to an adequate assessment of the fairness or efficacy either of the three components taken together or of any one of the three. Moreover, because tax legislation serves as the dominant public mechanism for implementing national retirement policy, whether through funding Social Security via the payroll tax or providing tax incentives for both private pensions and individual savings, a unified view of retirement security policy highlights interrelationships, confluences, and potential conflicts between retirement security and tax policy concerns.
This …