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IRS - The Tax Gap

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The Tax Gap

The gross tax gap is the difference between true tax liability for a given tax year and the amount that is paid on time. It is comprised of the nonfiling gap, the underreporting gap, and the underpayment (or remittance) gap. The net tax gap is the portion of the gross tax gap that will never be recovered through enforcement or other late payments.

The reports listed below vary as to whether they focus narrowly on one or two types of tax versus all taxes. They are organized into sections dealing with Tax Year 2006, Tax Year 2001, and Earlier Tax Years. Also included is a section containing reports on reducing 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.

 


Tax Gap Estimates for Tax Year 2006

Overview of the Tax Gap for Tax Year 2006

Author:

IRS, Office of Research

Publication date:

January 2012

Written for:

Public release


Summary of Tax Gap Estimation Methods

Author:

IRS, Office of Research

Publication date:

January 2012

Written for:

Public release


Tax Gap Map

Author:

IRS, Office of Research

Publication date:

January 2012

Written for:

Public release


Federal Tax Compliance Research: Tax Year 2006 Tax Gap Estimation

Author:

IRS, Office of Research

Publication date:

March 2012

Written for:

Research, Analysis, and Statistics Working Paper



Estimates of the Tax Year 2006 Individual Income Tax Underreporting Gap

Author:

Kim Bloomquist, Ed Emblom, Drew Johns, and Patrick Langetieg (IRS, Office of Research)

Publication date:

June 2012

Written for:

2012 IRS-TPC Research Conference, Publication 1500



Advances in Nonfiling Measures

Author:

Brian Erard (B. Erard & Associates), Mark Payne and Alan Plumley (IRS, Office of Research)

Publication date:

June 2012

Written for:

2012 IRS-TPC Research Conference, Publication 1500


Tax Gap Estimates for Tax Year 2001

Tax Year 2001 Federal Tax Gap Overview

Author:

IRS, Office of Research

Publication date:

February 2007

Written for:

Public release


Tax Gap Estimates for Earlier Tax Years

Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992

Author:

IRS, Compliance Research

Publication date:

April 1996, revised

Written for:

Publication 1415


Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates for 1984–1997

Author:

IRS, Research Division

Publication date:

October 1993, revised

Written for:

Publication 1415-E


Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates

Author:

IRS Research Division

Publication date:

April 1990, revised

Written for:

Publication 1415


Tax Gap Related Methods

This section includes papers that focus on estimation methods that have been used for estimating the tax gap, though these papers do not contain tax gap estimates.

Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models

Author:

Jonathan Feinstein, Yale University

Publication date:

June 2004

Written for:

2004 IRS Research Conference


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

 


Reports on Reducing the Tax Gap

These reports have been written by the Department of the Treasury and IRS to describe current and planned efforts to reduce the tax gap.

Previously Released News, Facts and Figures

A Comprehensive Strategy for Reducing the Tax Gap


 

 

 

 


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Page Last Reviewed or Updated: 10-Feb-2014