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

18

DOWNLOADS
Rank 19,244

SSRN RANKINGS

Top 19,244

in Total Papers Downloads

2,043

CITATIONS
Rank 40,246

SSRN RANKINGS

Top 40,246

in Total Papers Citations

4

Scholarly Papers (18)

1.

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 253 (92,627)
Citation 1

Abstract:

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

2.

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 219 (100,665)
Citation 1

Abstract:

tax compliance, low income taxpayers, IRS reform, tax law, tax policy, administrative 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 203 (115,413)

Abstract:

executive compensation, FATCA, offshore, tax policy fairness

4.

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 177 (131,929)
Citation 1

Abstract:

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

5.

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

Houston Law Review, Vol. 41, p. 1145, 2004
Number of pages: 61 Posted: 13 Jan 2005
Leslie Book
Villanova University School of Law
Downloads 174 (121,401)
Citation 1

Abstract:

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

6.

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 119 (185,065)

Abstract:

tax compliance, tax gap, return preparer regulation

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 105 (186,217)

Abstract:

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

8.

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 96 (210,008)

Abstract:

tax, IRS, refund anticipation loan, tax gap

9.

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 89 (215,575)

Abstract:

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

10.

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 63 (270,997)

Abstract:

Rulemaking, APA, Taxpayer Advocate Service, Notice and Comment

11.

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 63 (266,857)

Abstract:

tax, IRS, tax collection, administrative law

12.

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 48 (275,165)

Abstract:

tax, tax clinics, ABA Tax Section

13.

Insights from Behavioral Economics Can Improve Administration of the EITC

Number of pages: 72 Posted: 05 Sep 2017 Last Revised: 08 Sep 2017
Leslie Book, David Williams and Krista Holub
Villanova University School of Law, Intuit and Intuit
Downloads 0 (297,924)

Abstract:

tax administration, earned income tax credit; behavioral economics

14.

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 0 (203,286)

Abstract:

Earned Income Tax Credit, Tax Administration, Poverty, Adjudication

15.

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:

16.

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

Tax Notes, Vol. 99, No. 12, June 23, 2003
Posted: 19 Jun 2003
Leslie Book
Villanova University School of Law

Abstract:

17.

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

Oregon Law Review, Vol. 81, No. 2
Posted: 24 Jan 2003
Leslie Book
Villanova University School of Law

Abstract:

18.

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

Tax Notes, Vol. 92, No. 8, August 20, 2001
Posted: 17 Aug 2001
Leslie Book
Villanova University School of Law

Abstract: