Joshua D Blank, Ari Glogower

Untaxed

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

• Broschiertes Buch

Produktbeschreibung

"Offering a critical perspective on tax enforcement and economic inequality, this book sheds light on the challenges of tax noncompliance by the rich and proposes innovative legal rules to address the tax gap. It is a must-read for legal scholars, policymakers, and students interested in tax policy and administration"--

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Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 31. Oktober 2024
• Englisch
• ISBN-13: 9781009198714
• ISBN-10: 1009198718
• Artikelnr.: 70547344

Autorenporträt

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.

Inhaltsangabe

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.