The U.S. Joint Committee on Taxation has published a report, Tax Gap: Overview of Federal Tax Provisions and Analysis of Selected Issues. The report covers: The definition and measurement of the tax gap in the U.S.; The economics of tax compliance, including: the role of taxpayer behavior in the tax gap; the role of policymakers and the IRS in the tax gap; and tools for improving tax compliance; An overview of federal income tax compliance measures relevant to the tax gap, including: measures to prevent underreporting and improve compliance, pre-filing; and measures focused on post-filing controversy, corrections. The report was...