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Overcoming Overdisclosure: Toward Tax Shelter Detection

Every year, thousands of taxpayers and their advisors are required to mail special disclosure forms that reveal details of potentially abusive tax strategies to the Office of Tax Shelter Analysis of the Internal Revenue Service in Ogden, Utah. This...

Addressing Youth Bias Crime

Bias crime statistics legislation does not require law enforcement agencies to collect data on the ages of bias crime perpetrators, and bias crime penalty enhancements do not distinguish between youth and adult offenders. As a result, little data...