Using technology to simplify individual tax filing

National Tax Journal

Volumn 61, Issue 4 PART 2, 2008, Pages 773-789

  Bankman, Joseph ^a  

^a STANFORD LAW SCHOOL   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 64549085464     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2008.4s.01     Document Type: Conference Paper

References (18)

1. Bankman, Joseph. "Eight Truths About Collecting Taxes from the Cash Economy." Tax Notes 117 (October 29,2007): 506.
2. Blumenthal, Marsha, and Joel Slemrod. "The Compliance Costs of the U.S. Individual Tax System: A Second Look after Tax Reform." National Tax journal 45 No. 2 (June, 1992): 185-202.
3. California State Senate Republican Caucus. "Briefing Report: ReadyReturn." February, 2006. http://republican.sen.ca.gov/ opeds/99/Oped3121.asp.
4. Electronic Tax Administration Advisory Committee. ETAAC Annual Report to Congress. Washington, D.C.: Government Printing Office, June, 2007. www.irs.gov/pub/irs-pdf/ p3415.pdf.
5. Goolsbee, Austan. The Simple Return: Reducing America's Tax Burden through Return Free Filing. Washington, D.C.: Brookings, July 2006.
6. Guyton, John L, John F. O'Hara, Michael P. Stavrianos, and Eric Toder. "Estimating the Compliance Costs of the U.S. Individual Tax System." National Tax Journal 56 No. 3 (September, 2003): 673-88.
7. Halper, Evan. "Maker of Tax Softwire Opposes State Filing Help: The Government's Offer to Fill Out Forms Is a Hit with the Poor and Elderly, but Not with Intuit." Los Angeles Times (May 5,2006):Al.
8. John Edwards for President. http://johnedwards.com/news/press-releases/ 200700406-form-l /index.html.
9. Norquist, Grover. Implementing a "Return Free" Tax Filing Scheme: Presentation to the President's Advisory Panel on Tax Reform. May 17, 2005. http://www.taxreformpanel.gov/meetings/meeting-05172005.shtml.
10. Obama '08. http://www.barackobama.com/issues/economy/#tax-relief.
11. Organization for Economic Cooperation and Development (OECD). "Using Third Party Information Reports to Assist Taxpayers to Meet Their Reporting Obligations-Country Experiences with the Use of Pre-Populated Personal Tax Returns." March, 2006. http://www.oecd. org/dataoecd/42/14/36280368.pdf.
12. Slemrod, Joel, and Nikki Sorum. "The Compliance Cost of the U.S. Individual Income Tax System." National Tax Journal 37 No. 4 (December, 1984): 461-74.
13. Soled, Jay, and Joe Dodge. "Debunking the Basis Myth." Indiana Law Review 81 No. 2 (Spring 2006): 539-600.
14. State of California Franchise Tax Board. "Ready Return Pilot: Tax Year 2004 Study Results." Sacramento, California, April 2006. http://www.ftb.ca.gov/readyReturn/TY04RRFinalReport.pdf.
15. Toder, Eric J. Return Free Tax Systems and Taxpayer Compliance Costs: Presentation to the President's Advisory Panel on Tax Reform. Washington, D.C.: Urban Institute and Tax Policy Center, May 17,2005. http://www. taxreformpanel. gov/meetings/meeting-05172005.shtml.
16. U.S. Department of the Treasury. "Report to the Congress on Return Free Tax Systems: Simplification Is a Prerequisite." Washington, D.C., December 2003.
17. U.S. Department of the Treasury, Internal Revenue Service. "Table 1-Individual Income Tax, All Returns: Sources of Income, Adjustments and Tax Items, by Size of Adjusted Gross Income, Tax Year 2005." (2008a). www.irs.gov/pub/irs-soi/04inl4ar.xls.
18. U.S. Department of the Treasury, Internal Revenue Service. "Table 3-2005, Individual income Tax Returns, All Returns with Itemized Deductions Status." (2008b). www.irs.gov/pub/irs-soi/4inl2ms.xls.