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Factors Affecting Revenue Estimates of Tax Compliance Proposals: Working Paper 2016-05

Author

Listed:
  • Janet Holtzblatt
  • Jamie McGuire

Abstract

This paper examines various factors that affect estimates made by the Congressional Budget Office and the staff of the Joint Committee on Taxation of the budgetary savings from tax compliance proposals. Affecting the current law baseline, against which proposed changes are measured, are the size of the tax gap and the amount of Internal Revenue Service (IRS) resources. Other considerations that affect the revenue estimates for either appropriation proposals or changes to the tax code include the distinction between detection and deterrence, the budget scorekeeping guidelines, and

Suggested Citation

  • Janet Holtzblatt & Jamie McGuire, 2016. "Factors Affecting Revenue Estimates of Tax Compliance Proposals: Working Paper 2016-05," Working Papers 52199, Congressional Budget Office.
    • Handle: RePEc:cbo:wpaper:52199
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    File URL: https://www.cbo.gov/sites/default/files/114th-congress-2015-2016/workingpaper/52199-wp-taxcompliance.pdf
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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