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1 C. Eugene Steuerle, Who Should Pay for Collecting Taxes: Financing the IRS i (1986)

handle is hein.amenin/aeiabgc0001 and id is 1 raw text is: If I(wat to Understapnd tax adnunistratzoa, yot p ma read tins leoas. r-R ME KURTZ Comhanissio ne, of! nernal Revenue, 1977-1980 Makes a sohd case .for increasing enforcemenlt effors to shift oj W: bunrden pto nonconi a.t ta.payers, for uttig cosi by himng then dnands paced on the tax system, and for ratwnalizi-n,.g the w ay the IRS is bndgeted. Roscos L. csR, JP. Commissioner of internal Revenue, 1981--1986 Who Should Pay for Collecting Taxes? Financing the IRS C. EUGENE STEUERLE How can the tax laws be enforced more economically and more effcientlv? After examining We ways the IRS is currently financed, Eugene Steuerie concludes that current methods give inadequate attention to both tWe benefits and the costs of tax administration. Steuerle finds not only that modest increases in funding are likel to bring in revenues well in excess of budgetary costs, but also th at other mechanisms can improve the efficiency of Whe IRS without necessarily increasing costs. He focuses on the number and complex- ity of the programs the IRS is asked to administer and on the ways tax administrators are prevented fron alocating resources for the most qualfied personnel. I'he current budget process, he says, unnecessar- iy raises the costs of tax administration. Eugene Steuerle is director of finance and taxation projects at the American Enterprise Institute. He formerly served as the economic staff coordinator in charge of the original design and organization of the Treasury Department's iandmark 1984--1985 tax reform study and as head of Treasury's economic staff analyzing domestic tax issues. American Enterprise Institute for Pubic Policy Research .....11,5O Seventeenth Street, NW., Washington. D.C, 20036 US tO.2,00 us $Q.0 - - - - -- fin : I - . - H-- - - - I S El-N?1:3 : ;- Sq !4 - q 9 .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . .. . . .. . . 4 'I/A 'IN(ITH IR

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