Statistics Search Results

SOI Tax Stats - Income from Trusts and Estates Study Terms and Concepts

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.

Individuals

Brief descriptions of recent major additions to tax stats are shown here.

The Work SOI Does

This page contains definitions for selected terms and concepts used in SOI's Personal Wealth Study.

SOI Bulletin: Winter 2010

2009 Winter Bulletin

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association's annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

SOI Tax Stats - 2006 Controlled Foreign Corporations Metadata