Leslie Book

Villanova University School of Law

Professor of Law and Director, Graduate Tax Program

299 N. Spring Mill Road

Villanova, PA 19085

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 20,797

SSRN RANKINGS

Top 20,797

in Total Papers Downloads

3,060

SSRN CITATIONS

4

CROSSREF CITATIONS

4

Scholarly Papers (25)

1.

The Poor and Tax Compliance: One Size Does Not Fit All

Kansas Law Review, Vol. 51, p. 1145, 2003 , Villanova Law/Public Policy Research Paper No. 2003-8
Number of pages: 52 Posted: 07 Sep 2003
Leslie Book
Villanova University School of Law
Downloads 336 (113,458)

Abstract:

Loading...

tax compliance, low income taxpayers, IRS reform, tax law, tax policy, administrative law

2.

Freakonomics and the Tax Gap: An Applied Perspective

American University Law Review, Vol. 56, 2007, Villanova Law/Public Policy Research Paper No. 2007-12
Number of pages: 23 Posted: 08 May 2007
Leslie Book
Villanova University School of Law
Downloads 294 (130,963)

Abstract:

Loading...

tax gap, earned income credit, tax policy, poverty law

3.

Offshore Accounts, Corporate Income Shifting, and Executive Compensation

Villanova Law Review, Vol. 57, 2012, Villanova Law/Public Policy Research Paper No. 2012-2006
Number of pages: 10 Posted: 29 Mar 2012 Last Revised: 11 Apr 2012
Leslie Book
Villanova University School of Law
Downloads 237 (162,729)

Abstract:

Loading...

executive compensation, FATCA, offshore, tax policy fairness

4.

The Collection Due Process Rights: A Misstep or Step in the Right Direction?

Number of pages: 61 Posted: 13 Jan 2005
Leslie Book
Villanova University School of Law
Downloads 231 (166,712)
Citation 1

Abstract:

Loading...

Taxation, Administrative Law, Constitutional Law, IRS, CDP, Restructuring and Reform Act of 1998, RRA 98, collection due process

5.

Preventing the Hybrid from Backfiring: Delivery of Benefits to the Working Poor Through the Tax System

Wisconsin Law Review, No. 4, 2006, Villanova Law/Public Policy Research Paper No. 2006-7
Number of pages: 47 Posted: 26 Apr 2006
Leslie Book
Villanova University School of Law
Downloads 217 (177,056)
Citation 1

Abstract:

Loading...

tax compliance, earned income tax credit, return preparer, poverty law

6.

Insights from Behavioral Economics Can Improve Administration of the EITC

Number of pages: 66 Posted: 05 Sep 2017 Last Revised: 08 Nov 2018
Leslie Book, David Williams and Krista Holub
Villanova University School of Law, Intuit and Intuit
Downloads 167 (223,595)
Citation 1

Abstract:

Loading...

tax administration, earned income tax credit; behavioral economics

7.

Study of the Role of Preparers in Relation to Taxpayer Compliance with Internal Revenue Laws

Taxpayer Advocate 2007 Annual Report to Congress, Vol. 2, p. 44, 2008, Villanova Law/Public Policy Research Paper No. 2008-22
Number of pages: 35 Posted: 04 Jun 2008
Leslie Book
Villanova University School of Law
Downloads 150 (244,649)

Abstract:

Loading...

tax gap, tax compliance, civil penalties, income tax return preparer

8.

Bureaucratic Oppression and the Tax System

Tax Lawyer, Vol. 69, No. 3, 2016, Villanova Law/Public Policy Research Paper No. 2016-1023
Number of pages: 31 Posted: 01 May 2016 Last Revised: 08 May 2016
Leslie Book
Villanova University School of Law
Downloads 141 (257,068)

Abstract:

Loading...

Earned Income Tax Credit, Tax Administration, Poverty, Adjudication

9.

Increasing Preparer Responsibility, Visibility and Competence

National Taxpayer Advocate 2008 Annual Report to Congress, Vol. II, January 2009, Villanova Law/Public Policy Research Paper No. 2009-01
Number of pages: 73 Posted: 14 Jan 2009
Leslie Book
Villanova University School of Law
Downloads 140 (258,536)

Abstract:

Loading...

tax compliance, tax gap, return preparer regulation

10.

Reducing Administrative Burdens to Protect Taxpayer Rights

Number of pages: 59 Posted: 12 Aug 2021
Leslie Book, Keith Fogg and Nina E. Olson
Villanova University School of Law, Tax Clinic at Legal Services Center of Harvard Law School and Center for Taxpayer Rights
Downloads 134 (267,553)

Abstract:

Loading...

tax administration, taxpayer rights, Taxpayer Advocate Service, administrative law

11.

A New Paradigm for IRS Guidance: Ensuring Input and Enhancing Participation

Florida Tax Review, 2011, Villanova Law/Public Policy Research Paper No. 2011-13
Number of pages: 71 Posted: 22 Oct 2011
Leslie Book
Villanova University School of Law
Downloads 124 (283,568)
Citation 1

Abstract:

Loading...

APA, rulemaking, IRS, notice and comment, low income taxpayers, taxpayer advocate service

12.

Refund Anticipation Loans and the Tax Gap

Stanford Law & Policy Review, Forthcoming, Villanova Law/Public Policy Research Paper No. 2009-02
Number of pages: 41 Posted: 26 Feb 2009
Leslie Book
Villanova University School of Law
Downloads 120 (290,480)

Abstract:

Loading...

tax, IRS, refund anticipation loan, tax gap

13.

U.S. Refundable Credits: The Taxing Realities of Being Poor

4 Journal of Tax Administration 71 (2018)
Number of pages: 32 Posted: 24 Oct 2017 Last Revised: 16 May 2019
Leslie Book
Villanova University School of Law
Downloads 116 (297,386)

Abstract:

Loading...

Tax compliance; earned income tax credit; tax credits; self-employment income; return preparers

14.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 113 (302,997)

Abstract:

Loading...

Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

15.

Tax Administration and Racial Justice: The Illegal Denial Of Tax Based Pandemic Relief To The Nation's Incarcerated

South Carolina Law Review, Vol. 72, 2021
Number of pages: 47 Posted: 22 Feb 2021
Leslie Book
Villanova University School of Law
Downloads 102 (325,004)

Abstract:

Loading...

IRS, pandemic, incarcerated, refundable credit, administrative burdens, racialized burdens

16.

The Morass of the Anti-Injunction Act: a Review of the Cases and Major Issues

Tax Lawyer, Vol. 73, No. 4
Number of pages: 27 Posted: 18 Mar 2020 Last Revised: 18 May 2020
Leslie Book and Marilyn Ames
Villanova University School of Law and affiliation not provided to SSRN
Downloads 87 (359,462)

Abstract:

Loading...

Anti-injunction act, tax procedure, tax administration, IRS

17.

Academic Clinics: Benefitting Students, Taxpayers, and the Tax System

Tax Lawyer, Spring 2015, Forthcoming , Villanova Law/Public Policy Research Paper No. 2015-1010
Number of pages: 7 Posted: 18 Apr 2015 Last Revised: 31 Jul 2015
Leslie Book
Villanova University School of Law
Downloads 87 (359,462)

Abstract:

Loading...

tax, tax clinics, ABA Tax Section

18.

A Response to Professor Camp: The Importance of Oversight

Indiana Law Journal (Supplement), 2008, Villanova Law/Public Policy Research Paper No. 2008-21
Number of pages: 23 Posted: 25 Sep 2008
Leslie Book
Villanova University School of Law
Downloads 85 (367,329)

Abstract:

Loading...

tax, IRS, tax collection, administrative law

19.

Increasing Participation in the Rulemaking Process

Tax Notes, Vol. 135, p. 765, May 2012, Villanova Law/Public Policy Research Paper No. 2012-2007
Number of pages: 8 Posted: 08 May 2012
Leslie Book
Villanova University School of Law
Downloads 81 (375,377)

Abstract:

Loading...

Rulemaking, APA, Taxpayer Advocate Service, Notice and Comment

20.

Giving Taxpayer Rights a Seat at the Table

Temple Law Review, Vol. 91, No. 759, 2019
Number of pages: 32 Posted: 25 Feb 2019 Last Revised: 19 Nov 2019
Leslie Book
Villanova University School of Law
Downloads 69 (410,684)
Citation 1

Abstract:

Loading...

Taxpayer Rights, Taxpayer Advocate Service, Administrative Procedure Act, Notice and Comment

21.

Nina Olson: A Champion for Taxpayer-Centered Tax Administration

Pittsburgh Tax Review, Vol. 18, No. 1, 2021
Number of pages: 17 Posted: 10 Apr 2020
Leslie Book
Villanova University School of Law
Downloads 29 (582,125)

Abstract:

Loading...

Tax administration, procedural due process, procedural justice, taxpayer rights, earned income tax credit

22.

Cdp and Collections: Perceptions and Misperceptions

Community Tax Law Report, Vol. 7, No. 2, Fall/Winter 2004
Posted: 11 Dec 2005
Leslie Book
Villanova University School of Law

Abstract:

Loading...

23.

EITC Noncompliance: What We Don't Know Can Hurt Them

Posted: 19 Jun 2003
Leslie Book
Villanova University School of Law

Abstract:

Loading...

24.

The Irs's Compliance Regime: Taxpayers Caught in the Net

Posted: 24 Jan 2003
Leslie Book
Villanova University School of Law

Abstract:

Loading...

25.

Tax Clinics: Past the Tipping Point and to the Turning Point

Posted: 17 Aug 2001
Leslie Book
Villanova University School of Law

Abstract:

Loading...

Other Papers (1)

Total Downloads: 46
1.

Administrative Burdens, Sludge, and Individual Taxpayer Rights

Number of pages: 58 Posted: 14 Apr 2020 Last Revised: 07 May 2021
Leslie Book, Keith Fogg and Nina E. Olson
Villanova University School of Law, Tax Clinic at Legal Services Center of Harvard Law School and Center for Taxpayer Rights
Downloads 46

Abstract:

Loading...

IRS, Administrative Burden, EITC, Free File, Sludge