In 2001, the IRS estimated the gross tax gap was approximately $345 billion dollars. Each dollar not collected represents lost revenue for the federal government, the collection of which would be contributed to federally-funded public works. Within the tax gap, underreporting of individual income represented over half of uncollected revenue. Among that group of noncompliant taxpayers, most are generally not subject to third-party reporting and are therefore capable of choosing to file or to evade. This Note discusses the impact of high-profile tax prosecutions on social norms and values as an avenue to address and encourage voluntary compliance
Each year, the government loses hundreds of billions of dollars in tax revenue due to underreporting...
This article explores an untapped resource in improving tax compliance: partnerships between the gov...
Testimony issued by the Government Accountability Office with an abstract that begins "The tax gap--...
In 2001, the IRS estimated the gross tax gap was approximately $345 billion dollars. Each dollar not...
Today a radio station played something extraordinary, an Internal Revenue Service (IRS) advertisemen...
This Article contains five parts. Part I describes the details and limitations of several existing t...
This Article systematically evaluates the effectiveness of governmental media campaigns and consider...
A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer...
Testimony issued by the Government Accountability Office with an abstract that begins "The tax gap--...
This article provides a critical look at the current scheme for rewarding tax informants, and in par...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
For decades, policy makers and politicians have railed against the “tax gap,” or the difference betw...
Governments generally use enforcement methods, such as audits and the imposition of penalties, to de...
Quoting James Andreoni, `the problem of tax compliance is as old as taxes themselves'. The sources o...
This Article highlights the primary tax enforcement problem in the United States, that of noncomplia...
Each year, the government loses hundreds of billions of dollars in tax revenue due to underreporting...
This article explores an untapped resource in improving tax compliance: partnerships between the gov...
Testimony issued by the Government Accountability Office with an abstract that begins "The tax gap--...
In 2001, the IRS estimated the gross tax gap was approximately $345 billion dollars. Each dollar not...
Today a radio station played something extraordinary, an Internal Revenue Service (IRS) advertisemen...
This Article contains five parts. Part I describes the details and limitations of several existing t...
This Article systematically evaluates the effectiveness of governmental media campaigns and consider...
A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer...
Testimony issued by the Government Accountability Office with an abstract that begins "The tax gap--...
This article provides a critical look at the current scheme for rewarding tax informants, and in par...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
For decades, policy makers and politicians have railed against the “tax gap,” or the difference betw...
Governments generally use enforcement methods, such as audits and the imposition of penalties, to de...
Quoting James Andreoni, `the problem of tax compliance is as old as taxes themselves'. The sources o...
This Article highlights the primary tax enforcement problem in the United States, that of noncomplia...
Each year, the government loses hundreds of billions of dollars in tax revenue due to underreporting...
This article explores an untapped resource in improving tax compliance: partnerships between the gov...
Testimony issued by the Government Accountability Office with an abstract that begins "The tax gap--...