Untaxed

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

AvJoshua D. Blank,Ari Glogower

Häftad, Engelska, 2024

273 kr

Beställningsvara. Skickas inom 7-10 vardagar. Fri frakt över 249 kr.

Fler format och utgåvor

Inbunden

854 kr

Beskrivning

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.

Produktinformation

Utgivningsdatum:2024-11-28
Mått:152 x 228 x 17 mm
Vikt:388 g
Format:Häftad
Språk:Engelska
Antal sidor:262
Förlag:Cambridge University Press
ISBN:9781009198714

Utforska kategorier

Skatter och avgifter: Juridik inom Juridik

Mer om författaren

Joshua D. Blank is Professor of Law at the University of California, Irvine School of Law. His scholarship focuses on tax administration, tax transparency, and agency communications. Ari Glogower is Professor of Law at the Northwestern Pritzker School of Law. He is a scholar of progressive tax theory and design.

Recensioner i media

'Blank and Glogower lay out a striking new approach to reining in rampant tax evasion by high-end taxpayers, including subjecting them to higher tax penalty rates, setting higher standards for claiming defenses against penalties, and requiring an annual wealth reporting form. Their carefully argued case commands close attention.' Joel Slemrod, University of Michigan, and co-author of Taxing Ourselves: A Citizen's Guide to the Debate over Taxes

Innehållsförteckning

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.