Tax Policy Center

Experts

Daniel Hemel

Professor of Law, University of Chicago Law School

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Brief

The “tax gap”—the difference between the amount of taxes owed and the amount of tax actually paid—includes substantial gray areas where the law is ambiguous and the IRS’s determination of taxes owed is debatable. Understanding the tax gap’s shades of gray can inform discussions of tax law and...

February 22, 2022
Daniel HemelJanet HoltzblattSteven M. Rosenthal
Research report

The “tax gap”—the difference between the amount of taxes owed and the amount of tax actually paid—includes substantial gray areas where the law is ambiguous and the IRS’s determination of taxes owed is debatable. Understanding the tax gap’s shades of gray can inform discussions of tax law and...

February 22, 2022
Daniel HemelJanet HoltzblattSteven M. Rosenthal