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Integrity Scorecard

2007 Assessment

United States: Integrity Indicators Scorecard

United States: Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
58	In law, is there a national tax collection agency?	100
59	Is the tax collection agency effective?	100
60	In practice, are tax laws enforced uniformly and without discrimination?	75
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	100
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	75

Indicator and sub-Indicator Details

In law, is there a national tax collection agency?

58: In law, is there a national tax collection agency?

Score:

YES

Comments:

References: The Internal Revenue Service is a bureau of the Department of the Treasury and bills itself as "one of the world's most efficient tax administrators. In 2004, the IRS collected more than $2 trillion in revenue and processed more than 224 million tax returns." [ LINK ]

Is the tax collection agency effective?

59a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments:

References: According to U.S. News and World Report, the IRS has 89,704 as of September 2003. [ LINK ]

59b: In practice, the tax agency receives regular funding.

Score:

100

Comments:

References: FY 2006 budget was $10.7 billion, a slight increase over FY 2004 and FY 2005 budgets. [ LINK ]

In practice, are tax laws enforced uniformly and without discrimination?

60: In practice, are tax laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: "Wealthy citizens are more able to hire accountants to help evade taxes (by legal or illegal means)." Kim M. Bloomquist, Senior Economist, Internal Revenue Service, "Tax Evasion, Income Inequality and Opportunity Costs of Compliance," Paper presented at the 96th Annual Conference of the National Tax Association, November, 2003.

In law, is there a national customs and excise agency?

61: In law, is there a national customs and excise agency?

Score:

YES

Comments:

References: The U.S. Customs and Border Protection (CBP) agency. [ LINK ]

Is the customs and excise agency effective?

62a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments:

References: CBP has 42,000 employees. [ LINK ]

Peer Review Comments: According to the Web site, it is now a 45,000-person workforce.

62b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments:

References: CBP's 2006 budget was $5.8 billion. [ LINK ]

In practice, are customs and excise laws enforced uniformly and without discrimination?

63: In practice, are customs and excise laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: CBP's jurisdiction also covers border crossings, an area for which CBP has been accused of discrimination. "U.S. Muslims Say Terror Fears Hamper Their Right to Travel," New York Times, June 1, 2006.

Peer Review Comments: I agree with the researcher on border crossings, but on the narrow issue of the enforcement of customs, and excise laws and duties, I am not aware of any discrimination against Muslims or others. If border crossings are considered a component of customs for the purposes of this report, then I would agree with the 75 score as well.