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- Additional revenue generation (1)
- Alternative estimate of compliance gains (1)
- Audit rates (1)
- Australian Army (1)
- Australian National Audit Office (1)
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- Australian government program oversight (1)
- Australian national security policymaking (1)
- CBO underestimate (1)
- Deterrence (1)
- Diminishing returns (1)
- Geopolitics (1)
- Government transparency (1)
- Income taxation (1)
- Internal Revenue Service budget (1)
- Investments in tax compliance (1)
- Longer-term enforcement gains (1)
- Overhaul of IRS technology (1)
- Third-party reporting (1)
Articles 1 - 2 of 2
Full-Text Articles in Public Administration
Understanding The Revenue Potential Of Tax Compliance Investment, Natasha Sarin, Lawrence H. Summers
Understanding The Revenue Potential Of Tax Compliance Investment, Natasha Sarin, Lawrence H. Summers
All Faculty Scholarship
In a July 2020 report, the Congressional Budget Office estimated that modest investments in the IRS would generate somewhere between $60 and $100 billion in additional revenue over a decade. This is qualitatively correct. But quantitatively, the revenue potential is much more significant than the CBO report suggests. We highlight five reasons for the CBO’s underestimation: 1) the scale of the investment in the IRS contemplated is modest and far short of sufficient even to return the IRS budget to 2011 levels; 2) the CBO contemplates a limited range of interventions, excluding entirely progress on information reporting and technological advancements; …
Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman
Australian National Audit Office: Evaluating Australian Army Program Performance, Bert Chapman
Libraries Faculty and Staff Scholarship and Research
The Australian National Audit Office (ANAO) evaluates the management and financial performance of Australian government programs for the Australian Parliament, Australian government agencies, Australian taxpayers, and individuals interested in the performance of these programs globally. This article examines how ANAO has examined the performance of Australian Army programs and strengths and weaknesses found in these programs while recommending changes to improve program performance. It also examines how government agencies and corporations which have been the subject of ANAO analyses have reacted to ANAO findings. This assessment also examines how Plan B (the possibility that Australia might have to rely less …