Inflation Adjustments for IRS Penalties Would Increase Collections, Deter Avoidance
Author: John Ensminger.
Source: Volume 21, Number 04, March/April 2008 , pp.62-63(2)
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Abstract:
GAO finds the decline in the real value of fixed civil tax penalties means that the deterrent effect of those penalties is declining, as is the amount that is collected by imposing such penalties.Keywords: IRS Penalties
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