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Recent Patterns in IRS Enforcement

  • Jeffrey A. Dubin
Chapter

Abstract

As discussed in Chap. 2, the tax gap remains a significant concern to policymakers who would prefer the gap be close both because of fairness to the vast majority of taxpayers who voluntarily pay their taxes in full and as a means to deter further tax cheating and raise tax revenues. The primary purpose of this chapter is to discuss the two principal forms of IRS enforcement: Auditing and Criminal Enforcement. A central purpose of the empirical studies reported in later chapters is to develop an understanding of the linkage between enforcement and levels of taxpayers’ noncompliance. We begin with a discussion of the role of IRS audits.

Keywords

Money Laundering Criminal Investigation Audit Rate Office Audit Criminal Enforcement 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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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