000			01641pam a2200289 a 4500
008			860904t1986 dcua g b 000 0 eng
020			_a0844736104
020			_a0844736090 (pbk. : alk. paper) :
040			_aDLC _cDLC
050	0	0	_aHJ5018 _b.S84 1986
082	0	0	_a353.007214 _bSTE
100	1		_aSteuerle, C. Eugene,
245	1	0	_aWho should pay for collecting taxes? : _bfinancing the IRS /
260			_aWashington, D.C. : _bAmerican Enterprise Institute for Public Policy Research, _cc1986.
300			_axii, 75 p. :
440		0	_aAEI studies ;
504			_aIncludes bibliographies.
520			_aAfter examining the ways the IRS is currently financed, Eugene Steuerle concludes that current methods give inadequate attention to both the benefits and the costs of tax administration. Steuerle finds not only that modest increases in funding are likely to bring in revenues well in excess of budgetary costs, but also that other mechanisms can improve the efficiency of the IRS without necessarily increasing costs. He focuses on the number and complexity of the programs the IRS is asked to administer and on the ways tax administrators are prevented from allocating resources for the most qualified personnel. The current budget process, he says, unnecessarily raises the costs of tax administration.
590			_asju 22/01/2019
591			_aLoans
650		0	_aTax administration and procedure
650		0	_aTaxation
651			_aUnited States
856			_uhttp://www.aei.org/wp-content/uploads/2014/07/-who-should-pay-for-collecting-taxes_162921767660.pdf
942			_2ddc _cBOOK
949			_a353.007214 STE
999			_c12639 _d12639