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The Changing Face of Tax Enforcement, 1978-1988

Dubin, Jeffrey A. and Graetz, Michael J. and Wilde, Louis L. (1989) The Changing Face of Tax Enforcement, 1978-1988. Social Science Working Paper, 716. California Institute of Technology , Pasadena, CA. (Unpublished)

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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.

Item Type:Report or Paper (Working Paper)
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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.
Group:Social Science Working Papers
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Series Name:Social Science Working Paper
Issue or Number:716
Record Number:CaltechAUTHORS:20170901-150225143
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Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:81102
Deposited By: Jacquelyn Bussone
Deposited On:05 Sep 2017 23:35
Last Modified:03 Oct 2019 18:38

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