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Tax Gap: Complexity and Taxpayer Compliance (open access)

Tax Gap: Complexity and Taxpayer Compliance

Testimony issued by the Government Accountability Office with an abstract that begins "Taxes are necessary because they fund the services provided by government. Several years ago, the Internal Revenue Service (IRS) estimated that the gross tax gap--the difference between taxes owed and taxes paid on time--was $345 billion for 2001. In the face of large and growing deficits, it is important to seek out potential causes and solutions to the tax gap. Achieving high levels of voluntary compliance is made more challenging as the tax code expands. Tax expenditures--preferential provisions in the code such as exemptions, exclusions, deductions, credits, and deferral of tax liability--have expanded the tax code, more than doubling in number since 1974. GAO's statement focuses on four key areas: (1) how complexity adds to taxpayer burden and economic efficiency costs; (2) how complexities in reporting income contribute to the tax gap; (3) how tax expenditures add complexity and contribute to the tax gap; and (4) possible strategies for addressing the tax gap. The statement is based largely on GAO's previous work conducted on tax compliance issues affecting individual taxpayers from 2005 through 2011."
Date: June 28, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Oral History Interview with William Cowden, June 28, 2011 (open access)

Oral History Interview with William Cowden, June 28, 2011

The National Museum of the Pacific War presents an oral interview with William Cowden. Cowden joined the Navy in November 1944. He joined the crew of USS LST-1001 as a deck seaman. Cowden describes taking part in the second wave of the invasion of Okinawa and mentions seeing several attacks by kamikaze planes on nearby ships. He describes his battle station on a 40mm anti-aircraft gun and how it operated. Cowden also details his ship being severely damaged during two typhoons. He remained aboard until the ship was decommissioned in 1946 and he left the service a few months later.
Date: June 28, 2011
Creator: Cowden, William
System: The Portal to Texas History