Untaxed: the rich, the IRS, and a new approach to tax compliance
One of the most common complaints about the tax system in the United States is that rich taxpayers are able to lower their tax liabilities through abusive tax practices, often outmaneuvering the Internal Revenue Service (IRS). Untaxed offers a fresh perspective on the long-standing dilemma of tax av...
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Hauptverfasser: | , |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Cambridge, United Kingdom ; New York, NY, USA
Cambridge University Press
2025
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Schlagworte: | |
Online-Zugang: | DE-12 DE-473 Volltext |
Zusammenfassung: | One of the most common complaints about the tax system in the United States is that rich taxpayers are able to lower their tax liabilities through abusive tax practices, often outmaneuvering the Internal Revenue Service (IRS). Untaxed offers a fresh perspective on the long-standing dilemma of tax avoidance and evasion by the rich by proposing a new legal response: means-based adjustments to the tax compliance rules. These compliance rules govern interactions between taxpayers and the IRS, from filing tax returns to responding to audit letters to paying tax penalties. Untaxed shows how tax compliance rules can be adjusted based on taxpayers' means to level the playing field between the rich and everyone else. Timely and innovative, this book is a must-read for legal scholars, policymakers, tax students, and anyone interested in tax policy and administration |
Beschreibung: | Title from publisher's bibliographic system (viewed on 19 Nov 2024) Tax noncompliance at the top -- How the tax system addresses noncompliance -- Means-adjusted tax compliance : a new approach -- When are means adjustments fair and efficient? -- From theory to legal design -- Tax penalties -- Tax advice -- The statute of limitations -- Tax information reporting -- Closing the tax information gap |
Beschreibung: | 1 Online-Ressource (x, 251 Seiten) |
ISBN: | 9781009198707 |
DOI: | 10.1017/9781009198707 |
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Datensatz im Suchindex
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author | Blank, Joshua D. Glogower, Ari |
author_GND | (DE-588)127805281X (DE-588)1278052623 |
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dewey-raw | 343.7304 |
dewey-search | 343.7304 |
dewey-sort | 3343.7304 |
dewey-tens | 340 - Law |
discipline | Rechtswissenschaft |
doi_str_mv | 10.1017/9781009198707 |
format | Electronic eBook |
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indexdate | 2025-02-10T13:10:22Z |
institution | BVB |
isbn | 9781009198707 |
language | English |
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spelling | Blank, Joshua D. (DE-588)127805281X aut Untaxed the rich, the IRS, and a new approach to tax compliance Joshua D. Blank, Ari Glogower Cambridge, United Kingdom ; New York, NY, USA Cambridge University Press 2025 1 Online-Ressource (x, 251 Seiten) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 19 Nov 2024) Tax noncompliance at the top -- How the tax system addresses noncompliance -- Means-adjusted tax compliance : a new approach -- When are means adjustments fair and efficient? -- From theory to legal design -- Tax penalties -- Tax advice -- The statute of limitations -- Tax information reporting -- Closing the tax information gap One of the most common complaints about the tax system in the United States is that rich taxpayers are able to lower their tax liabilities through abusive tax practices, often outmaneuvering the Internal Revenue Service (IRS). Untaxed offers a fresh perspective on the long-standing dilemma of tax avoidance and evasion by the rich by proposing a new legal response: means-based adjustments to the tax compliance rules. These compliance rules govern interactions between taxpayers and the IRS, from filing tax returns to responding to audit letters to paying tax penalties. Untaxed shows how tax compliance rules can be adjusted based on taxpayers' means to level the playing field between the rich and everyone else. Timely and innovative, this book is a must-read for legal scholars, policymakers, tax students, and anyone interested in tax policy and administration United States / Internal Revenue Service Tax returns / United States Tax collection / United States Tax administration and procedure / United States Taxpayer compliance / United States Taxation / Law and legislation / United States Glogower, Ari (DE-588)1278052623 aut Erscheint auch als Druck-Ausgabe 9781009198745 Erscheint auch als Druck-Ausgabe 9781009198714 https://doi.org/10.1017/9781009198707?locatt=mode:legacy Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Blank, Joshua D. Glogower, Ari Untaxed the rich, the IRS, and a new approach to tax compliance United States / Internal Revenue Service Tax returns / United States Tax collection / United States Tax administration and procedure / United States Taxpayer compliance / United States Taxation / Law and legislation / United States |
title | Untaxed the rich, the IRS, and a new approach to tax compliance |
title_auth | Untaxed the rich, the IRS, and a new approach to tax compliance |
title_exact_search | Untaxed the rich, the IRS, and a new approach to tax compliance |
title_full | Untaxed the rich, the IRS, and a new approach to tax compliance Joshua D. Blank, Ari Glogower |
title_fullStr | Untaxed the rich, the IRS, and a new approach to tax compliance Joshua D. Blank, Ari Glogower |
title_full_unstemmed | Untaxed the rich, the IRS, and a new approach to tax compliance Joshua D. Blank, Ari Glogower |
title_short | Untaxed |
title_sort | untaxed the rich the irs and a new approach to tax compliance |
title_sub | the rich, the IRS, and a new approach to tax compliance |
topic | United States / Internal Revenue Service Tax returns / United States Tax collection / United States Tax administration and procedure / United States Taxpayer compliance / United States Taxation / Law and legislation / United States |
topic_facet | United States / Internal Revenue Service Tax returns / United States Tax collection / United States Tax administration and procedure / United States Taxpayer compliance / United States Taxation / Law and legislation / United States |
url | https://doi.org/10.1017/9781009198707?locatt=mode:legacy |
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