United States National Report on Tax Privacy

Tax Secrecy and Tax Transparency -- The Relevance of Confidentiality in Tax Law (Peter Lang GmbH – Internationaler Verlag der Wissenschaften, Frankfurt, Germany) (2013), Forthcoming

NYU School of Law, Public Law Research Paper No. 13-76

NYU Law and Economics Research Paper No. 13-41

29 Pages Posted: 2 Nov 2013 Last revised: 24 Feb 2014

See all articles by Joshua D. Blank

Joshua D. Blank

University of California, Irvine School of Law

Date Written: November 1, 2013

Abstract

This National Report was prepared for a conference titled Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law, which took place in July 2012 in Rust, Austria and was co-hosted by the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business and by Örebro University, Sweden. The Report describes the current tax privacy protections that apply to taxpayers in the United States and provides an overview of the policy considerations that have contributed to their enactment. Portions of this Report were originally published, in part, in Joshua D. Blank, In Defense of Individual Tax Privacy, 61 Emory L.J. 61 265 (2011). This National Report was published in Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law (Peter Lang GmbH – Internationaler Verlag der Wissenschaften, Frankfurt, Germany) (2013).

Keywords: Tax Privacy, Transparency, Tax Compliance, Tax Secrecy

JEL Classification: H20, H23, H24, H25, H26, H29, K34, K14

Suggested Citation

Blank, Joshua D., United States National Report on Tax Privacy (November 1, 2013). Tax Secrecy and Tax Transparency -- The Relevance of Confidentiality in Tax Law (Peter Lang GmbH – Internationaler Verlag der Wissenschaften, Frankfurt, Germany) (2013), Forthcoming, NYU School of Law, Public Law Research Paper No. 13-76, NYU Law and Economics Research Paper No. 13-41, Available at SSRN: https://ssrn.com/abstract=2348668

Joshua D. Blank (Contact Author)

University of California, Irvine School of Law ( email )

401 E. Peltason Dr.
Ste. 1000
Irvine, CA 92697-1000
United States

HOME PAGE: http://www.law.uci.edu/faculty/full-time/blank/

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