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4th Annual TARC Workshop
Thursday 21 and Friday 22 April 2016
The 4th Tax Administration Research Centre (TARC) Workshop was held at the University of Exeter on 21-22 April 2016. Participants and presenters came from 13 different countries and papers were presented from a variety of disciplinary backgrounds including economics, law and psychology.
The two keynote speakers were Professor James Alm (Tulane University) who discussed the tax gap in the US, and Nina Olsen (US Internal Revenue Service Taxpayer Advocate) who shared her insights into tax compliance based on a long career as the voice of the taxpayer within the IRS and before the US Congress. Alongside academic presentations from a variety of academic disciplines, a special session on devolution and tax administration included presentations from John Whiting (Office for Tax Simplification and Board member of Revenue Scotland), Julian Revel (Welsh Government), and Michael Smart (University of Toronto).