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What Is the Tax Gap? (slideshow)

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Publication Date: June 2007

Publisher(s): Tax Policy Center

Author(s): Eric Toder

Special Collection: John D. and Catherine T. MacArthur Foundation

Topic: Banking and finance (Taxation and tax policy)

Keywords: Economy; Federal Budgets & Fiscal Policy; Tax Policy; Tax Distribution and Economic Trends

Type: Audio/Visual


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.