Bridging the Tax Gap: Addressing the Crisis in Federal Tax Administration. This item is unavailable.Bridging the Tax Gap: Addressing the Crisis in Federal Tax Administration

The crisis in US federal tax administration alluded to by Sawicky (institute economist at the Economic Policy Institute) in the subtitle of this report is essentially one of noncompliance, which results in a large gap between the $350 billion in taxes not paid voluntarily and timely and the mere $50 billion that is eventually recovered by the Internal Revenue Service. Sawicky first reviews the overarching noncompliance issue including inadequate enforcement funding, increasing complexity in the tax code, misplaced focus on low-income taxpayers, and unsuccessful technology modernization. He then presents interviewers with two former IRS commissioners that explore problems in tax administration, followed by three papers that focus on such issue as illicit tax shelters, offshore tax evasion, and tax simplification to encourage compliance. Annotation ©2007 Book News, Inc., Portland, OR (booknews.com)