IRS - Compliance Analysis
Back to Tax Stats
Compliance Analysis
This section contains a wide variety of papers related to taxpayer compliance, including:
- Analyses using National Research Program (NRP) data
- Analysis of noncompliance other than 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.
Using NRP Data
The IRS National Research Program conducts a variety of studies (e.g., audits of a random sample of tax returns) to gather data on voluntary compliance. The papers below describe or use the NRP data for purposes other than estimating the tax gap.
| IRS's Comprehensive Approach to Compliance Measurement | |
|
Authors: |
Robert E. Brown, IRS, National Research Program, |
|
Publication date: |
June 2003 |
|
Written for: |
2003 National Tax Association Spring Symposium |
Other Analyses
| Trends as Changes in Variance: The Case of Tax Noncompliance | |
|
Author: |
Kim M. Bloomquist, IRS |
|
Publication date: |
June 2003 |
|
Written for: |
2003 IRS Research Conference |
Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns |
|
|
Author: |
IRS |
|
Publication date: |
June 2002 |
|
Written for: |
2002 IRS Research Conference |
Compliance Measurement and Workload Selection with Operational Audit Data |
|
|
Author: |
Brian Erard, B. Erard and Associates |
|
Publication date: |
June 2002 |
|
Written for: |
2002 IRS Research Conference |
Trends in Book-Tax Income and Balance Sheet Differences |
|
|
Authors: |
Lillian Mills and Kaye Newberry, University of Arizona, |
|
Publication date: |
June 2002 |
|
Written for: |
2002 IRS Research Conference |
Nonfiler Profiles, Fiscal Year 1993: A Focus on Repeaters |
|
|
Author: |
Laura R. Rosage, IRS |
|
Publication date: |
1996 |
|
Written for: |
SOI Bulletin, Summer Issue |
Back to Tax Stats
