Joshua D. Blank - Böcker

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.

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.

Automated Agencies is the definitive account of how automation is transforming government explanations of the law to the public. Joshua D. Blank and Leigh Osofsky draw on extensive research regarding the federal government's turn to automated legal guidance through chatbots, virtual assistants, and other online tools. Blank and Osofsky argue that automated tools offer administrative benefits for both the government and the public in terms of efficiency and ease of use, yet these automated tools may also mislead members of the public. Government agencies often exacerbate this problem by making guidance seem more personalized than it is, not recognizing how users may rely on the guidance, and not disclosing that the guidance cannot be relied upon as a legal matter. After analyzing the potential costs and benefits of the use of automated legal guidance by government agencies, Automated Agencies charts a path forward for policymakers by offering detailed policy recommendations.