id author title date pages extension mime words sentences flesch summary cache txt work_wnugj6km6bec5aado4tiqxv5uq Joel Slemrod Cheating Ourselves: The Economics of Tax Evasion 2007.0 24 .pdf application/pdf 12620 917 55 As Table 1 shows, the IRS estimates noncompliance with the corporation income tax in 2001 to be $30 billion, which corresponds to a noncompliance For medium-sized corporations, the gap was calculated by estimating, based on operational (that is, nonTCMP) audits from the mid-1980s, how much tax revenue would have been other country has undertaken a broad-based analysis of tax evasion like the Taxpayer Compliance Measurement Program or the National Research Program. Silvani and Brondolo (1993) report calculations of the net evasion rate for the value-added tax in 19 mostly developing the resource cost of raising taxes— bread-and-butter concerns of public economics.4 If the estimated $290 billion net income tax gap could somehow be costlessly "Income Tax Evasion: A Theoretical Analysis." Journal of Public Economics, November, 1(3– Model of Corporate Income Tax Evasion," Analysis of Income Tax Evasion and its Detection." RAND Journal of Economics, Spring, 22(1): Research: Individual Income Tax Gap Estimates for ./cache/work_wnugj6km6bec5aado4tiqxv5uq.pdf ./txt/work_wnugj6km6bec5aado4tiqxv5uq.txt