Introduction

Chapter

Abstract

The tax gap attributable to individual taxpayers was estimated to be $70 billion in 1988 the date of the last complete Taxpayer Compliance Measurement Program (TCMP) audit. Recent estimates of the tax gap are based on the audits of 46,000 individual income tax returns from 2001 conducted as part of the National Research Program (NRP). The NRP reported a noncompliance rate of 16.3% of true tax liability, 80% of which was due to under-reported income.

Keywords

Income 

Copyright information

© Springer Science+Business Media, LLC  2012

Authors and Affiliations

  1. 1.Anderson School of ManagementGlobal Economics and ManagementLos AngelesUSA

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