On Biden's Proposed IRS Budget Increase

Materials referenced in the podcast

• Made in America Tax Plan Green Book

• The agency, its mission and statutory authority

• IRS targeting controversy

• The E13B bite. The Economist. 3 September 2016.

• Common Reporting Standard. OECD.

• Tax Cuts and Jobs Act of 2017

Additional readings and resources

• Whistle-blower awarded $104 million by IRS. David Kocieniewski. New York Times. 11 September 2012.

• Transparency and tax evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA). De Simone, L., R. Lester, and K. Markle. 2020. Journal of Accounting Research 58: 105-153.

• How do IRS resources affect the corporate audit process? Nessa, M., C. Schwab, B. Stomberg, and E. Towery. 2020. The Accounting Review 95: 311-338.