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来源类型Working Paper
规范类型报告
DOI10.3386/w26475
来源IDWorking Paper 26475
Shrinking the Tax Gap: Approaches and Revenue Potential
Natasha Sarin; Lawrence H. Summers
发表日期2019-11-18
出版年2019
语种英语
摘要Between 2020 and 2029, the IRS will fail to collect nearly $7.5 trillion of taxes it is due. It is not possible to calculate with precision how much of this “tax gap” could be collected. This paper offers a naïve approach. The analysis suggests that with feasible changes in policy, the IRS could aspire to shrink the tax gap by around 15 percent in the next decade—generating over $1 trillion in additional revenue by performing more audits (especially of high-income earners), increasing information reporting requirements, and investing in information technology. These investments will increase efficiency and are likely to be very progressive.
主题Public Economics ; Taxation
URLhttps://www.nber.org/papers/w26475
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/584146
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GB/T 7714
Natasha Sarin,Lawrence H. Summers. Shrinking the Tax Gap: Approaches and Revenue Potential. 2019.
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