| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w26475 |
| 来源ID | Working 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 |
| URL | https://www.nber.org/papers/w26475 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/584146 |
| 推荐引用方式 GB/T 7714 | Natasha Sarin,Lawrence H. Summers. Shrinking the Tax Gap: Approaches and Revenue Potential. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w26475.pdf（230KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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