Susan Striz (J.D. 2010, West Virginia; LL.M. (Tax) 2011, NYU) has published Note, The Key to Closing the Tax Gap: Understanding, 112  W. Va. L. Rev. 1053 (2010). Here is part of the Introduction:

Part II of this Note will explain the tax gap and its effects. Part III of this Note will explain the several causes behind the tax gap. Part IV of this Note will detail specific strategies designed to reduce the tax gap and which strategies are most in line with providing guidance and being effective. Finally, Part V will discuss President Obama’s policies and their potential impact on the tax gap.