What Is the Tax Gap? (slideshow)
Publication Date: June 2007
Publisher(s): Tax Policy Center
Author(s): Eric Toder
Special Collection: John D. and Catherine T. MacArthur Foundation
Keywords: Economy; Federal Budgets & Fiscal Policy; Tax Policy; Tax Distribution and Economic Trends
Toder's presentation outlines the definition, components, size, and sources of the tax gap. It discusses measurement of the gap and highlights some of the difficulties in measuring. Toder suggests that current approaches will not close the gap, but research or new approaches could help.