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IRS Individual Taxpayer Compliance Burden Survey
The IRS has announced a survey of approximately 15,000 individuals to better understand the time and money required of them to comply with federal tax laws. The survey will be conducted from August 2008 through February 2009 and is expected to take about 20 minutes to complete. IBM will conduct the survey for the IRS, and the data will only be used for research purposes. Potential respondents will have the option of telephone, web, and paper response modes.
The IRS seeks to help taxpayers comply with their tax obligations voluntarily and timely. The articles and publications on this page contain research related to taxpayer compliance. Compliance measurement research, also known as the tax gap, examines how much tax is not paid voluntarily and timely. Another set of research looks at the causes of taxpayer compliance.
All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the file.
| Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models |
| Author: |
Jonathan Feinstein
Yale University
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| Publication date: |
June 2004 |
| Written for: |
2004 IRS Research Conference |
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| Trends as Changes in Variance: The Case of Tax Noncompliance |
| Author: |
Kim M. Bloomquist
IRS |
| Publication date: |
June 2003 |
| Written for: |
2003 IRS Research Conference |
| |
|
| IRS's Comprehensive Approach to Compliance Measurement |
| Authors: |
Robert E. Brown, IRS, National Research Program,
Mark J. Mazur, IRS, Research, Analysis, and Statistics |
| Publication date: |
June 2003 |
| Written for: |
2003 National Tax Association Spring Symposium |
| |
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| Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data |
| Authors: |
Brian Erard, B. Erard and Associates,
Chih-Chin Ho, IRS |
| Publication date: |
August 2002 |
| Written for: |
2002 American Statistical Association Conference |
| |
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| Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns |
| Author: |
IRS |
| Publication date: |
June 2002 |
| Written for: |
2002 IRS Research Conference |
| |
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| Compliance Measurement and Workload Selection with Operational Audit Data |
| Author: |
Brian Erard, B. Erard and Associates |
| Publication date: |
June 2002 |
| Written for: |
2002 IRS Research Conference |
| |
|
| Trends in Book-Tax Income and Balance Sheet Differences |
| Authors: |
Lillian Mills and Kaye Newberry, University of Arizona,
William B. Trautman, IRS, Large and Mid-Size Business Division
|
| Publication date: |
June 2002 |
| Written for: |
2002 IRS Research Conference |
| |
|
| Nonfiler Profiles, Fiscal Year 1993: A Focus on Repeaters |
| Author: |
Laura R. Rosage
IRS |
| Publication date: |
1996 |
| Written for: |
SOI Bulletin, Summer Issue |
| |
|
| Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992 |
| Author: |
IRS, Compliance Research |
| Publication date: |
April 1996, revised |
| Written for: |
Publication 1415 |
| |
|
| Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates for 1984-1997 |
| Author: |
IRS, Research Division |
| Publication date: |
October 1993, revised |
| Written for: |
Publication 1415-E |
| |
|
| Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates |
| Author: |
IRS, Research Division |
| Publication date: |
April 1990, revised |
| Written for: |
Publication 1415 |
|
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| Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach |
| Authors: |
James Alm, Georgia State University,
Betty Jackson, University of Colorado at Boulder,
Michael McKee, University of Tennessee at Knoxville
|
| Publication date: |
June 2004 |
| Written for: |
2004 IRS Research Conference |
|
|
| |
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| Criminal Investigation Enforcement Activities and Taxpayer Noncompliance |
| Author: |
Jeffrey Dubin
California Institute of Technology
|
| Publication date: |
June 2004 |
| Written for: |
2004 IRS Research Conference |
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| |
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| Tax Evasion, Income Inequality and Opportunity Costs of Compliance |
| Author: |
Kim M. Bloomquist,
IRS, Office of Research |
| Publication date: |
November 2003 |
| Written for: |
2003 National Tax Association Annual Conference |
| |
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| Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program |
| Authors: |
Christina M. Ritsema, Hope College,
Deborah W. Thomas and Gary D. Ferrier, University of Arkansas |
| Publication date: |
June 2003 |
| Written for: |
2003 IRS Research Conference |
| |
|
| The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results |
| Author: |
Alan H. Plumley, Technical Advisor,
IRS, Office of Research |
| Publication date: |
November 2002 |
| Written for: |
2002 National Tax Association Conference |
| |
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| The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness |
| Author: |
Alan H. Plumley, Technical Advisor,
IRS, Office of Research |
| Publication date: |
November 1996, revised |
| Written for: |
IRS Publication 1916 |
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