This report provides an overview of the preparations required for the virtual experiment we will conduct for the IRS as part of the 300 cities subproject. We briefly describe the tax gap and taxpayer issues, our revised approach, the Construct framework and the models developed for the...

The goal of the 300-Cities Project is to support IRS policy decisions by finding a small number of city clusters, where the cities within each cluster will respond similarly to IRS interventions. This report describes two types of analyses based on U.S. Census 2000 data. The first is an...