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Sprache:
Englisch
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Beschreibung
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.
Über den Autor
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.
Inhaltsverzeichnis
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.
Details
Erscheinungsjahr: | 2024 |
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Fachbereich: | Steuern |
Genre: | Importe, Recht |
Produktart: | Nachschlagewerke |
Rubrik: | Recht & Wirtschaft |
Medium: | Buch |
ISBN-13: | 9781009198745 |
ISBN-10: | 1009198742 |
Sprache: | Englisch |
Einband: | Gebunden |
Autor: |
Blank, Joshua D.
Glogower, Ari |
Hersteller: | Cambridge University Press |
Verantwortliche Person für die EU: | Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de |
Maße: | 235 x 157 x 19 mm |
Von/Mit: | Joshua D. Blank (u. a.) |
Erscheinungsdatum: | 28.10.2024 |
Gewicht: | 0,535 kg |