In this article, Marc Gerson discusses the "tax gap." The “tax gap” refers to the difference between the amount of money that taxpayers should pay under the tax laws and the amount of money that they actually pay. Skeptics argue that a meaningful reduction in the tax gap will be difficult, if not impossible, to achieve. Others argue that specific tax-gap proposals should be combined with additional funding of IRS enforcement efforts or tax simplification proposals to make compliance with the tax laws easier.