TY - BOOK ID - 77923925 TI - Offshore tax evasion : U.S. efforts to collect unpaid taxes and the credit suisse case PY - 2014 SN - 163117794X 9781631177941 PB - New York : Nova Science Publishers, DB - UniCat KW - Tax evasion KW - Tax collection KW - Crédit suisse. KW - Swiss Credit Bank KW - Credito svizzero KW - Schweizerische Kreditanstalt KW - Societé de crédit suisse KW - CS (Crédit suisse) KW - SKA (Crédit suisse) KW - Kuredi Suisu UR - https://www.unicat.be/uniCat?func=search&query=sysid:77923925 AB - Offshore tax evasion has been an issue of concern, not only due to tax fairness and legal compliance issues, but also because lost tax revenues contribute to the U.S. annual deficit, which today exceeds 500 billion. Collecting unpaid taxes is one way to reduce the deficit without raising taxes. According to the IRS, the current estimated annual U.S. tax gap is 450 billion, which represents the total amount of U.S. taxes owed but not paid on time, despite an overall tax compliance rate among American taxpayers of 83 percent. Contributing to that annual tax gap are offshore tax schemes responsib ER -