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. Tax Gap Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 2011–2013 (Publication 1415) PDF Tax Gap Executive Summary (Publication 5364) PDF Tax Gap Map (Publication 5365) PDF Prior Reports Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992 PDF 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 PDF 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 PDF Author: IRS Research Division Publication date: April 1990, revised Written for: Publication 1415 Compliance Analysis Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models PDF Author: Jonathan Feinstein Yale University Publication date: June 2004 Written for: 2004 IRS Research Conference Trends as Changes in Variance: The Case of Tax Noncompliance PDF Author: Kim M. Bloomquist IRS Publication date: June 2003 Written for: 2003 IRS Research Conference IRS's Comprehensive Approach to Compliance Measurement PDF 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 Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data PDF Authors: Brian Erard, B. Erard and Associates, Chih-Chin Ho, IRS Publication date: August 2002 Written for: 2002 American Statistical Association Conference Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns PDF Author: IRS Publication date: June 2002 Written for: 2002 IRS Research Conference Compliance Measurement and Workload Selection with Operational Audit Data PDF 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 PDF 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 PDF Author: Laura R. Rosage IRS Publication date: 1996 Written for: SOI Bulletin, Summer Issue Determinants of Taxpayer Compliance Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach PDF 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 Criminal Investigation Enforcement Activities and Taxpayer Noncompliance PDF Author: Jeffrey Dubin California Institute of Technology Publication date: June 2004 Written for: 2004 IRS Research Conference Tax Evasion, Income Inequality and Opportunity Costs of Compliance PDF Author: Kim M. Bloomquist, IRS, Office of Research Publication date: November 2003 Written for: 2003 National Tax Association Annual Conference Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program PDF 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 PDF Author: Alan H. Plumley, Technical Advisor, IRS, Office of Research Publication date: November 2002 Written for: 2002 National Tax Association Conference The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness PDF Author: Alan H. Plumley, Technical Advisor, IRS, Office of Research Publication date: November 1996, revised Written for: IRS Publication 1916
