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Untaxed: The Rich, the IRS, and a New Approach to Tax Compliance

Untaxed: The Rich, the IRS, and a New Approach to Tax Compliance

Name: Untaxed: The Rich, the IRS, and a New Approach to Tax Compliance
Brand: Cambridge University Press
SKU: 9781009198714
Price: 289.06 HKD
Availability: InStock
Author: Joshua D. Blank; Ari Glogower
ISBN: 9781009198714

Edited by Joshua D. Blank · Ari Glogower

Cambridge University Press November 2024

Specifications

ISBN-13: 9781009198714
Publisher: Cambridge University Press
Publication: November 2024
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

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.

Introduction

1. Tax noncompliance at the top

2. How the tax system addresses noncompliance

3. Means-adjusted tax compliance: a new approach

4. When are means adjustments fair and efficient?

5. From theory to legal design

6. Tax penalties

7. Tax advice

8. The statute of limitations

9. Tax information reporting

10. Closing the tax Information gap

Conclusion