What Is the Tax Gap?


Subject:
Tax Filing Season , Federal Taxes

Description:
This 2007 paper "addresses issues related to measurement of the tax gap -- the difference between tax liability under the current Federal tax law and taxes paid. [It] discusses how the tax gap is defined, reviews the main components of the tax gap, and describes how the IRS estimates it, as well as some of the major methodological issues in and weaknesses of current estimates." Includes links to related research. From the nonpartisan Urban Institute.

Creator:
Toder, Eric

Publisher:
Urban Institute

Language:
English

Source:
http://www.urban.org/publications/1001112.html


PID= res:lii-25849