skip navigation


Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.


NCJ Number: 70276 Add to Shopping cart Find in a Library
Title: Internal Revenue Service - Measuring Tax Offenses and Enforcement Response
Author(s): S B Long
Date Published: 1980
Page Count: 309
Sponsoring Agency: National Institute of Justice (NIJ)
Washington, DC 20531
National Institute of Justice/
Rockville, MD 20849
National Science Foundation
Arlington, VA 22230
US Dept of Justice NIJ Pub
Washington, DC 20531
Grant Number: 78-NI-AX-0007; 78-NI-AX-0132; SOC-7825039
Publication Number: BSSR 0583-01
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: Using Federal income tax violations as an illustration of the strengths and limitations of current white-collar offense data sources, the data currently available are compared with the data desired.
Abstract: Internal agency records of the Internal Revenue Service (IRS) were surveyed to determine the availability of statistical data on Federal tax violations. How such data might be combined to measure the extent of tax violations was examined, along with their distribution and changing character over time. Three direct and three indirect measurement techniques for estimating offense prevalence are examined: (1) the 'random investigation' method, (2) self-reports, (3) cross-validation matching third-party reports with self-report data, (4) criterion-based predictive formulas from tax data, (5) noncriterion-based estimates from monetary data, and (6) residual estimators based on difference between national income and tax series. Special attention is given to the importance and difficulty of separating criminal and other serious tax violations from general violations. Problems created by statutory law and its changing requirements are also considered. The report concludes with an examination of available information on enforcement activities and sanctions from the IRS's management information systems. Problems of data reliability and the difficulties of matching information across separate data systems are assessed. Criminal and civil penalty statutes enforced by the IRS, the coverage and evolution of major tax-penalty provisions, historical statistics on sources of Federal revenues, and detailed categories coded by the IRS on criminal investigations cases are appended. Tabular and graphic data, footnotes, and approximately 270 references are provided. (Author abstract modified).
Index Term(s): Data analysis; Data collections; Internal revenue laws; Internal Revenue Service; Tax evasion; White collar crime
To cite this abstract, use the following link:

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.