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IRS - Compliance Analysis

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Compliance Analysis

This section contains a wide variety of papers related to taxpayer compliance, including:

  • Analyses using National Research Program (NRP) data
  • Analysis of noncompliance other than the tax gap

All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® Reader to view and print the file.


Using NRP Data

The IRS National Research Program conducts a variety of studies (e.g., audits of a random sample of tax returns) to gather data on voluntary compliance. The papers below describe or use the NRP data for purposes other than estimating the tax gap.

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


Other Analyses

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


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,
William B. Trautman, IRS, Large and Mid-Size Business Division

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


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Page Last Reviewed or Updated: 16-Jun-2014