The Crisis In Tax Administration

Voluntary tax compliance and the mechanisms to catch the noncompliant are under stress as tax laws have become more complicated and IRS resources have not kept pace. These events in combination have created a genuine crisis in tax administration. The papers in this volume, prepared by economists, lawyers, and accountants, evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. The conference, on which this publication is based, was jointly sponsored by the Brookings Institution, the Office of Tax Policy Research at the University of Michigan Business School, and the American Tax Policy Institute (under a grant from the American Bar Association).