Untaxed

Joshua D. Blank is Professor of Law at the University of California, Irvine School of Law. His scholarship focuses on tax administration, tax transparency, and agency communications. Ari Glogower is Professor of Law at the Northwestern Pritzker School of Law. He is a scholar of progressive tax theory and design.

• Introduction; 1. Tax noncompliance at the top; 2. How the tax system addresses noncompliance; 3. Means-adjusted tax compliance: a new approach; 4. When are means adjustments fair and efficient?; 5. From theory to legal design; 6. Tax penalties; 7. Tax advice; 8. The statute of limitations; 9. Tax information reporting; 10. Closing the tax Information gap; Conclusion.

'Blank and Glogower lay out a striking new approach to reining in rampant tax evasion by high-end taxpayers, including subjecting them to higher tax penalty rates, setting higher standards for claiming defenses against penalties, and requiring an annual wealth reporting form. Their carefully argued case commands close attention.' Joel Slemrod, University of Michigan, and co-author of Taxing Ourselves: A Citizen's Guide to the Debate over Taxes