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1 Alex Muresianu, Simplifying the Tax Code and Reducing the Tax Gap: What Can Be Achieved? 1 (2021)

handle is hein.taxfoundation/sygtetxcd0001 and id is 1 raw text is: Simplifying the Tax Code and AX Reducing the Tax Gap: What Can Be Achieved? FI SCAL Alex Muresianu Federal Policy Analyst FACT No. 775 July 2021 Key Findings The tax gap is the gap between what taxpayers owe the U.S. government, and what the government actually collects from taxpayers. Tax compliance efforts ensure that tax law applies evenly to all taxpayers. At the same time, we would like to avoid placing undue compliance burdens on taxpayers. Reducing the tax gap is, on the margin, a good way to raise revenue, but is not without costs. Policymakers should consider compliance costs for law- abiding taxpayers as well as administrative costs for the IRS when evaluating measures to reduce the tax gap. Improvements to the IRS's technological infrastructure could reduce the tax gap while not creating new burdens for taxpayers. Simplifications to the tax code itself could help reduce both the tax gap and compliance costs. The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and global levels. We are a 501(c)(3) nonprofit organization. ©2021 Tax Foundation Distributed under Creative Commons CC-BY-NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org

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