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20 Stan. L. & Pol'y Rev. [i] (2009)

handle is hein.journals/stanlp20 and id is 1 raw text is: STANFORD LAW & POLICY REVIEW VOLUME 20 2009 ISSUE I SYMPOSIUM CLOSING THE TAX GAP INTRODUCTION Josep h B ankm an ................................................................................................... 1 MINDING THE GAP: A TEN-STEP PROGRAM FOR BETTER TAX COMPLIANCE N ina E . O lson .................................................................................................... 7 CASH BUSINESSES AND TAX EVASION Susan Cleary Morse, Stewart Karlinsky, & Joseph Bankman ......................... 37 TAX DEFIERS AND THE TAX GAP: STOPPING FRIVOLOUS SQUARED BEFORE IT SPREADS N athan J H ochm an ......................................................................................... 69 REFUND ANTICIPATION LOANS AND THE TAX GAP L eslie B ook .................................................................................................... . . 85 TARGETING THE TAX GAP: THE CASE OF THE RAL AND THE ADVANCED NOTICE OF PROPOSED RULEMAKING D anshera C ords ................................................................................................ 119 THE GAP IN THE EMPLOYMENT TAX GAP R ichard W inchester .......................................................................................... 127 THE ESTATE TAX NON-GAP: WHY REPEAL A VOLUNTARY TAX? Paul L. Caron & Jam es R. Repetti .................................................................... 153 FEATURE ARTICLE THE MORALS OF THE MARKETPLACE: A CAUTIONARY ESSAY FOR OUR TIME Law rence E . M itchell ........................................................................................ 17 1 LEGISLATIVE NOTES CALIFORNIA'S FIGHT AGAINST GLOBAL WARMING: FINALLY GETTING SMART ABOUT SPRAWL? A lexandra Lam p ert ........................................................................................... 193