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2002 American Statistical Association Conference

The gross tax gap is the difference between true tax liability for a given tax year and the amount that is paid on time. It is comprised of the nonfiling gap, the underreporting gap, and the underpayment (or remittance) gap. The net tax gap is the portion of the gross tax gap that will never be recovered through enforcement or other late payments.

This section contains data by fiscal year for excise taxes levied on the manufacture, sale, or consumption of commodities as well as certain activities. Affordable Care Act (ACA) taxes and fees are included beginning with fiscal year 2010, depending upon the provision. The data include amounts reported to or collected by the Internal Revenue Service, the Alcohol and Tobacco Tax and Trade Bureau, and the Customs Service. Additionally, this section includes data for excise taxes on certain activities conducted by private foundations, charities, and split-interest trusts.

SOI Bulletin - Winter 1997 - 1998

Nonfarm Sole Proprietorship returns bulletin article and related tables.

links to Research in Statistical Methodology articles by topic

Explanation of the terms and concepts used in the annual Statistics of Income (SOI) studies of tax-exempt bonds.

International Tax Statistics Foreign Recipients of U.S. Income

Statistical tables and articles presenting data from Form 990-T, Exempt Organization Business Income Tax Return, filed by exempt organizations generating income from activities considered "not substantially related" to their tax-exempt mission.