The 2016 IRS Research Bulletin (Publication 1500) features selected papers from the IRS-Tax Policy Center (TPC) Research Conference held at the Urban Institute in Washington, DC, on June 23, 2016. Conference presenters and attendees included researchers from many areas of the IRS, officials from other government agencies, and academic and private sector experts on tax policy, tax administration, and tax compliance.
1. Interventions: Influencing Taxpayer Compliance
- Taxpayer Responses to Third-Party Income Reporting: Preliminary Evidence from a Natural Experiment in the Taxicab Industry
Bibek Adhikari, James Alm, Brett Collins, Michael Sebastiani, and Eleanor Wilking - Do Audits Deter Future Noncompliance? Evidence on Self-Employed Taxpayers
Sebastian Beer, Matthias Kasper, Erich Kirchler, and Brian Erard - Resolving Unpaid Taxes and the Notice of Federal Tax Lien: Evidence from the Fresh Start Initiative
Alex Turk, John Iuranich, Stacy Orlett, and Saurabh Datta
2. Nonfiling: IRS–Census Data Comparisons
- What Drives Income Tax Filing Compliance?
Brian Erard, John Guyton, Patrick Langetieg, Mark Payne, Alan Plumley - The Individual Income Tax and Self-Employment Tax Nonfiling Gaps for Tax Years 2008–2010
Pat Langetieg, Mark Payne, and Alan Plumley - Handling Respondent Rounding of Wages Using the IRS and CPS Matched Dataset
Minsun K. Riddles, Sharon L. Lohr, J. Michael Brick, Patrick T. Langetieg, J. Mark Payne, and Alan H. Plumley
3. Panel Discussion
- Factors Affecting Revenue Estimates of Tax Compliance Proposals
Janet Holtzblatt and Jamie McGuire
4. Behavioral Research: Why Do People Do What They Do?
- Examining Motivations To Volunteer with the Volunteer Income Tax Assistance (VITA) Program: How Motivations Influence Future Volunteer Behavior
Patti J. Davis-Smith, Robert P. Thomas, and David C. Cico - Do Appeals to Social Norms Increase Taxpayer Compliance?
James Alm, Michael McKee, William D. Schulze, Carrie von Bose, and Jubo Yan - Understanding the Nonfiler/Late Filer: Preliminary Findings
Jose Colon De La Matta, John Guyton, Ronald Hodge II, Patrick Langetieg, Stacy Orlett, Mark Payne, Ahmad Qadri, Lisa Rupert, Brenda Schafer, Alex Turk, and Melissa Vigil
Here are PDF copies of the slides from sessions 1, 2, and 4.
