The Resource Some realism about responsive tax administration

Some realism about responsive tax administration

Label
Some realism about responsive tax administration
Title
Some realism about responsive tax administration
Creator
Subject
Language
eng
Summary
Compliance Assurance Process (CAP) is a real-time compliance review process, whereby large business taxpayers work with the IRS to resolve all tax positions prior to tax return filing. This article sets forth three central problems with CAP, which began as a pilot program for large business taxpayers in 2005: reduced accountability at the very time that increased accountability is needed, lack of meaningful penalties for failure-to-disclose violations and a resulting "test-drive effect", and a self-selection bias problem. In the last part, the authors suggests solutions to each problem
Citation source
In: Tax law review. - New York. - Vol. 66 (2012),
http://library.link/vocab/creatorName
Osofsky, L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • business tax
  • compliance assurance process
  • tax authorities
  • tax policy
Label
Some realism about responsive tax administration
Instantiates
Publication
Label
Some realism about responsive tax administration
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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