Conference on Empirical and Conceptual Research in the      Deterrent Effect of Tax Law Enforcement, Ann Arbor,         Michigan, Spring 1990
{'Code': '04050200', 'Directorate': {'Abbreviation': 'SBE', 'LongName': 'Direct For Social, Behav & Economic Scie'}, 'Division': {'Abbreviation': 'SES', 'LongName': 'Divn Of Social and Economic Sciences'}}
{'SignBlockName': 'Lisa Martin', 'PO_EMAI': None, 'PO_PHON': None}
Tax law enforcement has been an ongoing problem since the                       inception of taxation.  Over the last few years, the Tax Reform                 Act of 1986 has addressed the issue, several states have embarked               on ambitious tax enforcement programs, and the taxation missions                of the World Bank to developing countries have become more                      cognizant of taxation problems.  The academic community has                     recently devoted its attention to the problem of compliance, and                researchers from several different disciplines have addressed                   both conceptual and empirical issues.  Because rigorous and                     sophisticated research in this area is relatively new and                       approaches to the problem are so varied, there is a need to                     provide exchange of ideas and direction to those who are                        wrestling with these analytic and methodological problems.                                                                                                      Dr. Slemrod is convening an international and interdisciplinary                 conference to address critical issues in the deterrent effect of                tax law enforcement.  Papers will be presented in a two-day                     meeting in the spring of 1990 at the University of Michigan.                    Scholars from economics, law, accounting, statistics, psychology,               political science, sociology, and various other social science                  disciplines will participate along with those interested in the                 problem from a policy perspective.  A central focus of the                      conference is on the empirical measurement of the general                       deterrent effect.  Such issues will be examined as statistical                  methods for dealing with the limitations of cross-sectional and                 time-series data, experimental analyses of the deterrent effect,                opportunities for new data sources and techniques, attributes of                tax evaders and its relevance for the deterrent effect, and the                 impact of state amnesty programs.  Also central to the conference               is the conceptual role of the deterrent effect in optimal tax                   enforcement policy.  Such issues will be considered as the rule                 that characterizes the optimal size of the tax collection agency;               the optimal policy (e.g., audit policy) for a given amount of                   resource; and the tradeoffs between the deterrence role of tax                  enforcement and its other objectives, such as equity.                                                                                                           Because of the intrinsic importance to policies of the Internal                 Revenue Service, the conference is jointly supported by that                    agency and by the National Science Foundation.  The conference                  will contribute to progress in this area in important ways.                     Because parallel and complementary research is proceeding in                    different places (including different countries) and from                       different disciplines, a sharing of information and insights will               improve the quality of future research.  It will also be valuable               to have empirical researchers participate in panels devoted to                  theory or policy analysis, and conversely to expose theorists to                the issues arising in empirical analyses.  The conference will                  allow the development of a conceptual framework for ongoing                     empirical research on tax compliance which will have far reaching               significance not only for the public purse but also for                         understanding compliance with law in general.
{'FirstName': 'Joel', 'LastName': 'Slemrod', 'PI_MID_INIT': 'B', 'PI_SUFX_NAME': None, 'PI_FULL_NAME': 'Joel B Slemrod', 'EmailAddress': 'jslemrod@umich.edu', 'NSF_ID': '000189283', 'StartDate': '09/01/1989', 'EndDate': None, 'RoleCode': 'Principal Investigator'}
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[{'Code': '3525', 'Text': None}, {'Code': '9145', 'Text': 'SPECIAL PROGRAMS-RESERVE'}]
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