Welcome to the new version of CaltechAUTHORS. Login is currently restricted to library staff. If you notice any issues, please email coda@library.caltech.edu
Published September 5, 2017 | Submitted
Report Open

The Changing Face of Tax Enforcement, 1978-1988

Abstract

This article examines three aspects of tax administration that are widely thought to play a particularly critical role in tax enforcement: the examination (or audit) function, information reporting and the criminal enforcement process. A careful look at the IRS budget devoted to the first two of these demonstrates that a major shift in tax enforcement policy has occurred during the last decade---fewer people have been audited, but those who have been were punished more severely. This shift in enforcement policy raises important questions both of the efficacy and fairness of the tax administrative process. Although not apparent through budget allocations, a similar pattern has occurred with respect to criminal enforcement. In addition, the shift of IRS resources toward enforcement of non-tax crimes and the increased use of grand juries also raises important questions about these IRS criminal enforcement process.

Additional Information

Professor Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Professors Dubin and Wilde (grant no. SES-8701027). All authors thank Theodore Seto for helpful comments and Jerry Hauck, Seth Hendon and Michael Udell for research assistance. Professor Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This article was written before Professor Graetz assumed that office and does not necessarily reflect the view of the Treasury Department. Published as Dubin, Jeffrey A., Michael A. Graetz, and Louis L. Wilde. "The Changing Face of Tax Enforcement, 1978-1988." Tax Law. 43 (1989): 893.

Attached Files

Submitted - sswp716.pdf

Files

sswp716.pdf
Files (546.2 kB)
Name Size Download all
md5:ed3d56745eb8656db7f899d83bb7806d
546.2 kB Preview Download

Additional details

Created:
August 19, 2023
Modified:
January 14, 2024