Statistics Search Results

Tax Evasion and Self-Employment in the US: A Look at the Alternative Minimum Tax

Why Evasion Under a National Sales Tax Would Explode the Tax Gap: Lessons Learned from the States

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach (PDF)

Tax Evasion, Income Inequality and Opportunity Costs of Compliance (PDF)

Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts

This section contains papers written by members of the IRS, as well as others, and presented at both the 2004 National Tax Association Spring Symposium and Annual Conference.

Papers - 2003 National Tax Association Conference

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 - 2018 IRS-TPC Research Conference

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