From the Document: "Research from the fields of behavioral economics and behavioral science suggests there may be costeffective ways for the Internal Revenue Service (IRS) to increase tax compliance and collections. This Insight discusses one relatively simple approach to potentially increase compliance: carefully crafted letters to taxpayers. The discussion below is also intended to introduce the reader to a small portion of the vocabulary used by behavioral economists."
CRS Insight, IN11151
Congressional Research Service: https://crsreports.congress.gov/