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Activity Number: 125
Type: Contributed
Date/Time: Monday, August 3, 2009 : 8:30 AM to 10:20 AM
Sponsor: Section on Government Statistics
Abstract - #303896
Title: Sole Proprietor Income Tax Noncompliance: Changes from 1988 to 2001
Author(s): Katherine L. Fox*+ and Janice T. Hu
Companies: IRS and IRS
Address: 1999 Broadway, Denver, CO, 80202,
Keywords: Form 1040 ; National Research Program (NRP) ; Schedule C ; Sole Proprietor ; Taxpayer Compliance Measurement Program (TCMP)
Abstract:

Understanding the noncompliance of individuals with business income is a key component to closing the tax gap (the difference between taxes owed and taxes paid). In this study, we explore the pattern of noncompliance with the federal income tax law among sole proprietors, comparing results from the 1988 Tax Compliance Measurement Program (TCMP) with results from the 2001 National Research Program (NRP). Our quantitative analysis includes a focus on the changes in the frequencies and amounts of misreporting on Form 1040 and Schedule C, in aggregate and by line item; in this analysis, we cover topics such as the total tax liability and the visibility of sole proprietor income. We pair the quantitative analysis with a qualitative one, examining issues that may explain patterns of sole proprietor noncompliance observed in the data.

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