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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1993

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Tax Gap

Publisher Number:

CRS-1993-ECN-0188

Access Restriction:

Restricted for use by site license