Tax Gap : Concept and Relationship to Enforcement.

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 Internal Revenue Service strategy to reduce the gross tax gap, and describes const...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1994.
Series:	U.S. Congressional Research.
Subjects:	Income tax. Tax evasion. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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 Internal Revenue Service strategy to reduce the gross tax gap, and describes constraints in formulating and enforcement strategy.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.