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Fill in the Blank? A Discussion of Prefilled Tax Returns in the U.S. 填空?关于美国预填纳税申报表的讨论
ATA Journal of Legal Tax Research Pub Date : 2023-10-01 DOI: 10.2308/jltr-2022-005
Davidson B. Gillette, James G. Lawson, Shane R. Stinson
{"title":"Fill in the Blank? A Discussion of Prefilled Tax Returns in the U.S.","authors":"Davidson B. Gillette, James G. Lawson, Shane R. Stinson","doi":"10.2308/jltr-2022-005","DOIUrl":"https://doi.org/10.2308/jltr-2022-005","url":null,"abstract":"ABSTRACT The U.S. tax system imposes a substantial cost of preparation on individual taxpayers. Prefilled tax returns, in which the government prepares tax returns and provides them to taxpayers for any necessary revisions or approvals, would fundamentally overhaul this practice. Such a program has long been debated in the U.S., including multiple recent legislative proposals of a “Tax Filing Simplification Act.” In this paper, we consider a prefilled tax return system for the U.S., concluding that it offers the opportunity to improve the tax filing experience of many Americans by reducing their involvement in an activity widely perceived as unpleasant. However, effective implementation will require careful design. We draw on the implementation and design of programs in other developed countries, along with relevant academic research, to provide insight into the potential design of a prefilled tax return program in the U.S.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135963355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Policy 编辑政策
ATA Journal of Legal Tax Research Pub Date : 2023-05-01 DOI: 10.2308/1543-866x-21-1.65
{"title":"Editorial Policy","authors":"","doi":"10.2308/1543-866x-21-1.65","DOIUrl":"https://doi.org/10.2308/1543-866x-21-1.65","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135050921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does Notice 2014-21 Need an Update? An Analysis of Potential Tax Classifications for Cryptocurrency 通知2014-21需要更新吗?加密货币潜在税收分类分析
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2023-05-01 DOI: 10.2308/jltr-2022-003
Stephan A. Davenport, Spencer C. Usrey
{"title":"Does Notice 2014-21 Need an Update? An Analysis of Potential Tax Classifications for Cryptocurrency","authors":"Stephan A. Davenport, Spencer C. Usrey","doi":"10.2308/jltr-2022-003","DOIUrl":"https://doi.org/10.2308/jltr-2022-003","url":null,"abstract":"\u0000 The IRS issued Notice 2014-21 in which they classify cryptocurrency as property. However, the variety and usage of cryptocurrency has increased since Notice 2014-21 so that cryptocurrency has become a significant and widely accepted component of the global financial system. Cryptocurrency includes a diverse group of digital assets with different origins and uses. One type of cryptocurrency, Bitcoin, has been adopted as legal tender in two countries. Yet the IRS guidance for reporting cryptocurrency has not changed. In this paper, we examine the current regulatory framework regarding cryptocurrency. Next, we discuss alternative tax treatments for cryptocurrency and the tax effects of those potential treatments. Finally, we make policy recommendations for the tax treatment of cryptocurrency.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41708937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Covers and Front Matter 封面及封面
ATA Journal of Legal Tax Research Pub Date : 2023-05-01 DOI: 10.2308/1543-866x-21-1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/1543-866x-21-1.i","DOIUrl":"https://doi.org/10.2308/1543-866x-21-1.i","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135050919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax Competition and Its Short-term and Long-term Consequences for the Structure of Tax Revenues in Developing Countries 税收竞争及其对发展中国家税收结构的短期和长期影响
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2023-03-01 DOI: 10.52547/taxjournal.30.56.4
M. H. Akbarzadeh, Hossein Heidar Zadi
{"title":"Tax Competition and Its Short-term and Long-term Consequences for the Structure of Tax Revenues in Developing Countries","authors":"M. H. Akbarzadeh, Hossein Heidar Zadi","doi":"10.52547/taxjournal.30.56.4","DOIUrl":"https://doi.org/10.52547/taxjournal.30.56.4","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"258 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74364316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pathology of The Legal Gap in the Tax Collection and Payment Stage(A Comparative Study of The IRS and The United States) 税收征缴阶段法律空白的病理(美国国税局与美国比较研究)
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2023-03-01 DOI: 10.52547/taxjournal.30.56.3
Farnaz Arta, M. Taheri, Maryam Agai Bejestani
{"title":"Pathology of The Legal Gap in the Tax Collection and Payment Stage\u0000(A Comparative Study of The IRS and The United States)","authors":"Farnaz Arta, M. Taheri, Maryam Agai Bejestani","doi":"10.52547/taxjournal.30.56.3","DOIUrl":"https://doi.org/10.52547/taxjournal.30.56.3","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"236 1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72791075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Presenting a Model for Predicting Tax Evasion of Guilds Based on Data Mining Technique 基于数据挖掘技术的行会偷税漏税预测模型
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2023-03-01 DOI: 10.52547/taxjournal.30.56.1
Mohammad Ghasemi, S. Abedi, A. Mohtashami
{"title":"Presenting a Model for Predicting Tax Evasion of Guilds Based on Data Mining Technique","authors":"Mohammad Ghasemi, S. Abedi, A. Mohtashami","doi":"10.52547/taxjournal.30.56.1","DOIUrl":"https://doi.org/10.52547/taxjournal.30.56.1","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"21 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87317958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Identifies the Dimensions and Explores the Structural Relationships of the Indicators Affecting the Tax Capacity of E-commerce and Online Sales Tax in Avoiding Performance Tax 识别影响电子商务和网络销售税税收能力的指标在规避绩效税中的维度和结构关系
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2023-03-01 DOI: 10.52547/taxjournal.30.56.2
Farshad Rezainejad, M. Salehi, Mahmoud Hemmatfar, M. Janani
{"title":"Identifies the Dimensions and Explores the Structural Relationships of the Indicators Affecting the Tax Capacity of E-commerce and Online Sales Tax in Avoiding Performance Tax","authors":"Farshad Rezainejad, M. Salehi, Mahmoud Hemmatfar, M. Janani","doi":"10.52547/taxjournal.30.56.2","DOIUrl":"https://doi.org/10.52547/taxjournal.30.56.2","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"72 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85500685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Iran's Criminal Policy for crime 伊朗针对犯罪的刑事政策
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2023-03-01 DOI: 10.52547/taxjournal.30.56.5
Farzaneh Majdabadi Farahani
{"title":"Iran's Criminal Policy for crime","authors":"Farzaneh Majdabadi Farahani","doi":"10.52547/taxjournal.30.56.5","DOIUrl":"https://doi.org/10.52547/taxjournal.30.56.5","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"29 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83595601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Identifying and Modeling Effective Factors on Tax Behavior 税收行为有效因素的识别与建模
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2023-03-01 DOI: 10.52547/taxjournal.30.56.6
M. Daneshvar, Seyed Hossein RazaviHajiagha, Mina AleshLankarani
{"title":"Identifying and Modeling Effective Factors on Tax Behavior","authors":"M. Daneshvar, Seyed Hossein RazaviHajiagha, Mina AleshLankarani","doi":"10.52547/taxjournal.30.56.6","DOIUrl":"https://doi.org/10.52547/taxjournal.30.56.6","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"7 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76119363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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