Theory and Practice in Tax Administration

Good articles deserve to be read. Great ones deserve to be re-read. What Mortimer Caplin wrote some forty-five years ago deserves our renewed attention for the value it adds to the theory of tax administration. The insights and observations of a subtle intellect about his experience as Commissioner of the Internal Revenue Service (―IRS‖ or ―Service‖) help keep theory properly connected to the context in which it must be applied.…