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"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"--
List of contents
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.
About the author
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.Ari Glogower is Professor of Law at the Northwestern Pritzker School of Law. He is a scholar of progressive tax theory and design.
Summary
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.
Foreword
Shows how tax compliance rules can be reformed to combat abusive tax avoidance by the rich in the United States.
