http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Provides overview of the income tax gap between income taxes owed and those voluntarily paid. Examines extent and nature of the income tax gap consisting of tax liability that is not voluntarily paid. Explains income tax gap concepts and calculation methodology, examines relationship between the tax gap and enforcement, and discusses IRS strategy to reduce the gross tax gap. Reviews FY2008 budget proposals and 110th Congress legislation.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.