2004 IRS Research Conference
June 2–3
Washington, D.C.
The views expressed in these materials are those of the authors and are not necessarily the official positions of the Internal Revenue Service.
For more information about the proceedings volume or a particular item, please send us an email message.
All research papers are available as PDF files. A free is available for download, if needed.
Foreword and Table of Contents PDF
Senator Charles Grassley
Chairman
Senate Finance Committee
Measuring and influencing voluntary compliance
Criminal Investigation Enforcement Activities and Taxpayer Noncompliance PDF
Jeffrey Dubin, California Institute of Technology, February 2005
Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach PDF
James Alm, Georgia State University; Betty Jackson, University of Colorado at Boulder; and Michael McKee, University of Tennessee at Knoxville, February 2005
Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models PDF
Jonathan Feinstein, Yale University, June 2004
Tax administration and compliance in other countries
Compliance Research at the Canada Revenue Agency PDF
Greg Maloney, Canada Customs and Revenue Agency, February 2005
Translating the Compliance Model into Practical Reality PDF
Tony Morris and Michele Lonsdale, New Zealand Inland Revenue, February 2005
Tax Credits: The UK PerspectiveSummary PDF
Medhi Hussain, Inland Revenue, United Kingdom, May 2004
Issues in IRS management / administration of the tax system
IRS Human Capital: Hiring and Attrition of Employees in Compliance Occupations PDF
Alex Turk and Thomas Mielke, Internal Revenue Service, February 2005
Internet-Based Customer Service: Organizational Experiences PDF
IRS, Wage and Investment Division; and Stefano Grazioli, University of Virginia, May and June 2004
Measuring taxpayer compliance burdens
The Tax Compliance Burden of Small Businesses—A Profile of 50 Businesses PDF
Donald Deluca, Arnold Greenland, Sean Hennessy, Audrey Kindlon, and Michael Stavrianos, IBM Consulting, February 2005
Evaluating the Ability of the Individual Taxpayer Burden Model to Measure Components of Taxpayer Burden: The Alternative Minimum Tax as a Case Study PDF
Allen Lerman, Treasury Department; and Peter Lee, Internal Revenue Service, February 2005
New developments in IRS enforcement strategies
Relational Mining for Compliance Risk PDF
David DeBarr, MITRE Corporation; and Maury Harwood, Internal Revenue Service, February 2005
Designing a System for Structured Assessment of Compliance Risk PDF
John Lowrance, SRI International; and Rajesh Ragoobeer, Internal Revenue Service, February 2005
Compliance Risk Modeling and Resource Allocation in LMSB PDF
William Trautman, Internal Revenue Service, May and June 2004
Compliance with the Earned Income Tax Credit
IRS Earned Income Tax Credit (EITC) Initiative: Status Report to Congress PDF
February 2005
Appendix C from IRS Earned Income Tax Credit (EITC) Initiative: Status Report to Congress PDF
February 2005