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Earl Gregg Swem Library

Factors Affecting Revenue Estimates of Tax Compliance Proposals

Categories: Congress,Govt Finance,Taxes

https://www.cbo.gov/sites/default/files/114th-congress-2015-2016/workingpaper/52199-wp-taxcompliance.pdf

Examines such factors as the size of the tax gap, the amount of Internal Revenue resources, distinctions between detection and deterrence, and budget scorekeeping guidelines that affect estimates of budget savings from tax compliance proposals.  A joint working paper from the Congressional Budget Office and the Joint Committee on Taxation.