The IRS seeks to help taxpayers comply with their tax obligations voluntarily and timely.
• How much tax is not paid voluntarily and timely (the tax gap)?
• What are the determinants of taxpayer compliance?
File Description / Source / Format / Notes / Date
Compliance Measurement / Tax Gap
"Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models." Author: Jonathan Feinstein, Yale University. 2004 IRS Research Conference. Adobe Acrobat PDF. June 2004.
"Trends as Changes in Variance: The Case of Tax Noncompliance." Author: Kim M. Bloomquist, Internal Revenue Service. 2003 IRS Research Conference. Adobe Acrobat PDF. June 2003.
"IRS's Comprehensive Approach to Compliance Measurement." Authors: Robert E. Brown, Internal Revenue Service, National Research Program, and Mark J. Mazur, Internal Revenue Service, Research, Analysis, and Statistics. 2003 National Tax Association Spring Symposium. Adobe Acrobat PDF. June 2003.
"Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data." Authors: Brian Erard, B. Erard and Associates, and Chih-Chin Ho, Internal Revenue Service. 2002 American Statistical Association Conference. Adobe Acrobat PDF. August 2002.
"Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns." Author: Internal Revenue Service. 2002 IRS Research Conference. Adobe Acrobat PDF. June 2002.
"Compliance Measurement and Workload Selection with Operational Audit Data." Author: Brian Erard, B. Erard and Associates. 2002 IRS Research Conference. Adobe Acrobat PDF. June 2002.
"Trends in Book-Tax Income and Balance Sheet Differences." Authors: Lillian Mills, University of Arizona, Kaye Newberry, University of Arizona, and William B. Trautman, IRS Large and Mid-Sized Business Division. 2002 IRS Research Conference. Adobe Acrobat PDF. June 2002.
"Nonfiler Profiles, Fiscal Year 1993: A Focus on Repeaters." SOI Bulletin, Article, Summer 1996. Adobe Acrobat PDF.
Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992. Internal Revenue Service, Compliance Research, Publication 1415, Revised April 1996. Adobe Acrobat PDF.
Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates for 1984-1997. Internal Revenue Service, Research Division, Publication 1415-E, Revised October 1993. Adobe Acrobat PDF.
Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates. Internal Revenue Service, Research Division, Publication 1415 (Supplement to Publication 7285), Revised April 1990. Adobe Acrobat PDF.
"Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach." Draft Paper. Draft Summary. Preliminary Slides. Authors: James Alm, Georgia State University, Betty Jackson, University of Colorado at Boulder, and Michael McKee, University of Tennessee at Knoxville. 2004 IRS Research Conference. Adobe Acrobat PDF. June 2004.
"Criminal Investigation Enforcement Activities and Taxpayer Noncompliance." Draft Paper. Draft Summary. Slides. Author: Jeffrey Dubin, California Institute of Technology. 2004 IRS Research Conference. Adobe Acrobat PDF. June 2004.
"Tax Evasion, Income Inequality and Opportunity Costs of Compliance." Author: Kim M. Bloomquist, Internal Revenue Service, NHQ Office of Research. 2003 National Tax Association Annual Conference. Adobe Acrobat PDF. November 2003.
"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, University of Arkansas, and Gary D. Ferrier, University of Arkansas. 2003 IRS Research Conference. Adobe Acrobat PDF. June 2003.
"The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results." Author: Alan H. Plumley, Technical Advisor, Internal Revenue Service, NHQ Office of Research. 2002 National Tax Association Conference. Adobe Acrobat PDF. November 2002.
"The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsivemess." Author: Alan H. Plumley, Internal Revenue Service, Publication 1916, Revised November 1996.
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