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Taxation & Estate Planning

: TaxProf Blog

Lederman: Using Information Reporting to Reduce the Tax Gap

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Leandra Lederman (Indiana-Bloomington) has published Reducing Information Gaps to Reduce the Tax Gap: When Is Information Reporting Warranted?, 78 Fordham L. Rev. 1733 (2010). Here is the abstract: A core problem for enforcement of tax laws is asymmetric information. The taxpayer knows the facts regarding the relevant transactions it engages...

Full post as published by TaxProf Blog on March 15, 2010 (boomark / email).

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