IRS - Compliance Analysis
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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 |
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