U.S. Joint Committee on Taxation Publishes Report for Hearing on the Tax Gap

The U.S. Joint Committee on Taxation has published a report, Tax Gap: Overview of Federal Tax Provisions and Analysis of Selected Issues. The report covers:

• The definition and measurement of the tax gap in the U.S.;
• The economics of tax compliance, including:
  • the role of taxpayer behavior in the tax gap;
  • the role of policymakers and the IRS in the tax gap; and
  • tools for improving tax compliance;
• An overview of federal income tax compliance measures relevant to the tax gap, including:
  • meas…