Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982
Description:
The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Tax…
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Date:
August 1988
Creator:
Stroope, John C. (John Clarence)
Partner:
UNT Libraries