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Summary

The Conclusion emphasizes the book’s primary argument, that its proposed system of means-based adjustments to the tax compliance rules would more effectively deter tax avoidance and evasion by the rich than would reforms focused solely on increasing the IRS’s funding or on rules targeting specific potentially abusive activities. It notes that the book has provided four practical applications of this approach – as adjustments to tax penalties, penalty defenses, the statute of limitations, and information reporting – but that these examples are just the beginning. The book concludes that its analysis and new approach to tax administration should be relevant to legislators and other tax policymakers, scholars of both tax law and progressivity, and federal and state tax administrators.

One of the most common complaints about the tax system in the United States is that rich taxpayers are able to lower their tax liabilities through abusive tax practices, often outmaneuvering the Internal Revenue Service (IRS). Untaxed offers a fresh perspective on the long-standing dilemma of tax avoidance and evasion by the rich by proposing a new legal response: means-based adjustments to the tax compliance rules. These compliance rules govern interactions between taxpayers and the IRS, from filing tax returns to responding to audit letters to paying tax penalties. Untaxed shows how tax compliance rules can be adjusted based on taxpayers' means to level the playing field between the rich and everyone else. Timely and innovative, this book is a must-read for legal scholars, policymakers, tax students, and anyone interested in tax policy and administration.

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Untaxed

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Conclusion

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Untaxed