Practical highlights of recent tax research.

The article focuses on various research related to taxation published in various tax journals in the U.S. It mentions a study in "The Journal of the American Taxation Association" which examined the relationship between tax professionals and their clients during a disagreement. It cites a field experiment conducted with the Colorado Department of Revenue (DOR), which found that small changes to the wording of delinquent income tax notices can increase taxpayers' compliance.