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What Is the Tax Gap?
URL: http://www.urban.org/publications/1001112.html

Description:
This 2007 paper "addresses issues related to measurement of the tax gap -- the difference between tax liability under the current Federal tax law and taxes paid. [It] discusses how the tax gap is defined, reviews the main components of the tax gap, and describes how the IRS estimates it, as well as some of the major methodological issues in and weaknesses of current estimates." Includes links to related research. From the nonpartisan Urban Institute.

LII Topics: Federal Taxes, Tax Filing Season

Author:
Toder, Eric

Publisher:
Urban Institute

LII Database Information:
Record 25849 created by Jennifer English on 04/07/2008
Last modification on 04/07/2008
Published: 04/10/2008  
Funding agency: California State Library
LII Item ID: http://lii.org/cs/lii/view/item/25849

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