Return to Tax Stats home page
The IRS seeks to help taxpayers comply with their tax obligations voluntarily and timely. The articles and publications on this page contain research related to taxpayer compliance. Compliance measurement research, also known as the tax gap, examines how much tax is not paid voluntarily and timely. Another set of research looks at the causes of taxpayer compliance.
All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the file.
Tax Gap
Compliance AnalysisStatistical Analysis of Compliance Using the NRP Data: Detection Controlled Models |
|||||||||||||||||||||||||
Author: |
Jonathan Feinstein |
||||||||||||||||||||||||
Publication date: | June 2004 | ||||||||||||||||||||||||
Written for: | 2004 IRS Research Conference | ||||||||||||||||||||||||
Trends as Changes in Variance: The Case of Tax Noncompliance | |||||||||||||||||||||||||
Author: | Kim M. Bloomquist IRS |
||||||||||||||||||||||||
Publication date: | June 2003 | ||||||||||||||||||||||||
Written for: | 2003 IRS Research Conference | ||||||||||||||||||||||||
IRS's Comprehensive Approach to Compliance Measurement | |||||||||||||||||||||||||
Authors: | Robert E. Brown, IRS, National Research Program, Mark J. Mazur, IRS, Research, Analysis, and Statistics |
||||||||||||||||||||||||
Publication date: | June 2003 | ||||||||||||||||||||||||
Written for: | 2003 National Tax Association Spring Symposium | ||||||||||||||||||||||||
Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data | |||||||||||||||||||||||||
Authors: | Brian Erard, B. Erard and Associates, Chih-Chin Ho, IRS |
||||||||||||||||||||||||
Publication date: | August 2002 | ||||||||||||||||||||||||
Written for: | 2002 American Statistical Association Conference | ||||||||||||||||||||||||
Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns | |||||||||||||||||||||||||
Author: | IRS | ||||||||||||||||||||||||
Publication date: | June 2002 | ||||||||||||||||||||||||
Written for: | 2002 IRS Research Conference | ||||||||||||||||||||||||
Compliance Measurement and Workload Selection with Operational Audit Data | |||||||||||||||||||||||||
Author: | Brian Erard, B. Erard and Associates | ||||||||||||||||||||||||
Publication date: | June 2002 | ||||||||||||||||||||||||
Written for: | 2002 IRS Research Conference | ||||||||||||||||||||||||
Trends in Book-Tax Income and Balance Sheet Differences | |||||||||||||||||||||||||
Authors: |
Lillian Mills and Kaye Newberry, University of Arizona, |
||||||||||||||||||||||||
Publication date: | June 2002 | ||||||||||||||||||||||||
Written for: | 2002 IRS Research Conference | ||||||||||||||||||||||||
Nonfiler Profiles, Fiscal Year 1993: A Focus on Repeaters | |||||||||||||||||||||||||
Author: | Laura R. Rosage IRS |
||||||||||||||||||||||||
Publication date: | 1996 | ||||||||||||||||||||||||
Written for: | SOI Bulletin, Summer Issue | ||||||||||||||||||||||||
Determinants of Taxpayer Compliance
Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach | |
Authors: |
James Alm, Georgia State University, |
Publication date: | June 2004 |
Written for: | 2004 IRS Research Conference |
Criminal Investigation Enforcement Activities and Taxpayer Noncompliance | |
Author: |
Jeffrey Dubin |
Publication date: | June 2004 |
Written for: | 2004 IRS Research Conference |
Tax Evasion, Income Inequality and Opportunity Costs of Compliance | |
Author: | Kim M. Bloomquist, IRS, Office of Research |
Publication date: | November 2003 |
Written for: | 2003 National Tax Association Annual Conference |
Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program | |
Authors: | Christina M. Ritsema, Hope College, Deborah W. Thomas and Gary D. Ferrier, University of Arkansas |
Publication date: | June 2003 |
Written for: | 2003 IRS Research Conference |
The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results | |
Author: | Alan H. Plumley, Technical Advisor, IRS, Office of Research |
Publication date: | November 2002 |
Written for: | 2002 National Tax Association Conference |
The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness | |
Author: | Alan H. Plumley, Technical Advisor, IRS, Office of Research |
Publication date: | November 1996, revised |
Written for: | IRS Publication 1916 |
|
|
|
Return to Tax Stats home page