Book contents
- Untaxed
- Untaxed
- Copyright page
- Dedication
- Contents
- Acknowledgments
- Introduction
- 1 Tax Noncompliance at the Top
- 2 How the Tax System Addresses Noncompliance
- 3 Means-Adjusted Tax Compliance
- 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
- Index
5 - From Theory to Legal Design
Published online by Cambridge University Press: 22 November 2024
- Untaxed
- Untaxed
- Copyright page
- Dedication
- Contents
- Acknowledgments
- Introduction
- 1 Tax Noncompliance at the Top
- 2 How the Tax System Addresses Noncompliance
- 3 Means-Adjusted Tax Compliance
- 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
- Index
Summary
Policymakers face many design possibilities when implementing means-adjusted tax compliance rules. This chapter serves as the bridge from theory to legal design. We begin this transition by identifying some of the key design considerations that policymakers should take into account when attempting to introduce means adjustments to the tax compliance rules. In general, we propose means adjustments to certain tax compliance rules that favor high-end taxpayers when they are applied the same to everyone. These adjustments should also be designed to preserve core prerequisites of procedural fairness, and should also include an underpayment-based threshold to exempt less consequential tax offenses from these heightened tax compliance rules.
- Type
- Chapter
- Information
- UntaxedThe Rich, the IRS, and a New Approach to Tax Compliance, pp. 122 - 137Publisher: Cambridge University PressPrint publication year: 2024