This paper examines the Tax Cuts and Jobs Act (TCJA) of 2017, the largest tax overhaul since 1986. The new tax law makes substantial changes to the rates and bases of both the individual and corporate income taxes, cutting the corporate income tax rate to 21 percent, redesigning international...

The IRS created the National Research Program in 2000 and gave it responsibility for defining, developing and capturing data on filing, payment, and reporting compliance. This paper details how compliance measurement feeds the IRS’s strategic planning process, as well as the Tax Gap, which...