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Monday, October 30, 2017

Tax Surveillance and Tax Design

Institute for Fiscal Studies Research Paper: Who does and doesn’t pay taxes?


HMRC: Measuring tax gaps 2017 edition Tax gap estimates for 2015-16 



US

Sentencing Commission Quick Facts on Sentencing for Tax Crimes 





Washington’s Biggest Mystery: What’s in the Republican Tax Plan? Bloomberg. Keeping the bill secret didn’t work with Obamacare reform.




Audit insights: Communicating effectively with stakeholders



The Real IRS Scandal

By: Leandra Lederman It is well known that the IRS was accused in 2013 of targeting Tea Party and other conservative groups for delays in their 501(c)(4) applications for tax-exempt status. TIGTA's May 2013 report (and Lois Lerner's statements at an ABA Tax Section meeting a few days earlier) … Continue reading 


ABA Tax Section 5th Annual International Tax Enforcement and Controversy Conference (Washington, DC, Oct. 27, 2017)


 By: Diane Ring Yesterday my frequent co-author, Shu-Yi Oei, and I attended the ABA’s conference on “International Tax Enforcement and Controversy” in DC. The panels and discussion covered a range of interesting intersecting issues. These included: (1) the relationship among international … Continue reading 

Tax Surveillance and Tax Design


By Adam Thimmesch Late last week, I ran across an article from the UK (thanks tax Twitter!) regarding a significant uptick in the number of vehicles being “clamped” or impounded in the UK due to a failure of their owners to pay a required road tax. The story wouldn’t have really captured … Continue reading l



Ilargi: Is Capitalism Dead or Merely Dying?



None other than New Zealand’s prime minister has issued a blistering critique of capitalism. Can it be saved from itself?


When little knowledge of dynamics inside grass roots and elite political power is dangerous and  when ironically the experts should not be parading as having monopoly on truth ...

On the one hand, Some research showing that there's no link between tax rates and competitiveness: Reality of Real Politics

On the other hand, LOUIS XIV’s (olympic) finance minister, Jean-Baptiste Colbert, believed that “the art of taxation consists in so  plucking the goose as to obtain the largest of feathers with the smallest possible amount of hissing.” It isn’t just taxation that has rich-world companies hissing these days, but rhetoric and regulation as well.

At a time when the rich world is struggling to generate economic growth, you might imagine that its politicians would be competing to attract good companies and stimulate them to create jobs, innovative products and revenue. Yet, as our special report this week explains, politicians across the West too often behave as though business is the enemy.

ATO $4.2 billion short of budget revenue target






International Sharing Economy Conference: Day 1 Takeaways


By: Diane Ring Today the “Reshaping: Work in the Platform Economy” Conference got underway in Amsterdam. In contrast to many academic conferences, the explicit goal here is to bring together a truly wide array of actors in the sharing economy (policy makers, academics, actual gig workers, … Continue reading 









International Sharing Economy Conference: Day 2 Takeaways


By: Diane Ring Yesterday I blogged about Day 1 of the international sharing economy conference, titled “Reshaping: Work in the Platform Economy.” Today the Conference resumed in Amsterdam and included a fascinating roundtable with representatives from some of the platform firms alongside some … Continue reading 
Some research showing that there's no link between tax rates and competitiveness: Reality of Real Politics

Simple assessments to hit doormats shortly
CCH Daily, 2/10/17. With the first of HMRC’s new simple assessments due to hit taxpayers’ doormats shortly, AAT is alerting the first tranche of individuals who will be taken out of the current self assessment regime to the key elements of the process.  *HMRC - Issue briefing: Simple Assessment - ending the tax return



ATO execs punished over Plutus