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Tax Gap : Concept and Relationship to Enforcement.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Income tax.
- Tax evasion.
- Physical Description:
- 1 online resource (5 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1993.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Provides overview of the income tax gap between income taxes owed and those voluntarily paid. Explains tax gap concepts and calculation methodology, examines relationship between the tax gap and enforcement, discusses IRS strategy to reduce the gross tax gap, and describes constraints in formulating and enforcement strategy.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Tax Gap
- Access Restriction:
- Restricted for use by site license.
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