How Insufficient Enforcement Led to Prevalent Tax Evasion and Contributed to American Inequality by Asher Schechter published by Promarket (6/2021)
“The prevalence of tax evasion among the top 1 percent of the income distribution is much worse than previously thought, a study by IRS researchers and economists recently discovered. Because it takes significant expertise, resources, and personnel to identify evasion at these levels—things the IRS, in its current diminished form, does not have enough of— sophisticated forms of tax evasion largely go undetected…”