The Crisis in Tax Administration.

• Author: Fink, Philip R.
• Position: Brief Article - Book Review

The Crisis in Tax Administration, by Henry J. Aaron and Joel Slemrod (Brookings Institution Press, 2004), evaluates authorities' capacity to enforce the tax laws in a modern, global economy and examines the implications of failing to do so. It discusses the IRS's ultimate objective in tax administration, as well as the role (if any) tax advisers should play in enforcing the tax laws. Specific...