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analyse économique - iate.europa.eu
Capital gains tax gap: requiring brokers to report securities cost basis would improve compliance if related challenges are addressed... GAO was asked for information on (1) the extent and types of noncompliance for individual taxpayers that misreport securities capital gains, (2) actions IRS takes to reduce the securities tax gap, and (3) options with the potential to improve taxpayer voluntary compliance and IRS's ability to address noncompliant taxpayers....
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