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
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.