Tax evasion is the general term for efforts by individuals, corporations, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earned; or overstating deductions).

Tax evasion is an activity commonly associated with the underground economy and one measure of the extent of tax evasion the amount of unreported income, namely the difference between the amount of income that should legally be reported to the tax authorities and the actual amount reported. In the 1970s and 80's, The IRS undertook the Taxpayer Compliance Measurement Program (TCMP) in an attempt to measure unreported income and the tax gap. The tax gap is the difference between the amount of tax legally owed and the amount actually collected by the government. The TCMP program was believed to produce the most reliable information about noncompliance, but these "audits from hell" were deemed to be overly intrusive and were discontinued in 1988. The National Research Program was undertaken in the 1990s as a less intrusive means of measuring noncompliance and was described as "the most careful and comprehensive estimates of the extent and nature of tax noncompliance anywhere in the world" However, critics point out numerous problems with the tax gap measure. The IRS direct audit measures of noncompliance are augmented by indirect measurement methods, most prominently currency ratio models

Jon Stewart (born Jonathan Stuart Leibowitz; November 28, 1962) is an American political satirist, writer, television host, actor, media critic and stand-up comedian. He is widely known as host of The Daily Show, a satirical news program that airs on Comedy Central.

Stewart started as a stand-up comedian, but branched into television as host of Short Attention Span Theater for Comedy Central. He went on to host his own show on MTV, called The Jon Stewart Show, and then hosted another show on MTV called You Wrote It, You Watch It. He has also had several film roles as an actor. Stewart became the host of The Daily Show on Comedy Central in early 1999. He is also a writer and co-executive-producer of the show. After Stewart joined, The Daily Show steadily gained popularity and critical acclaim, resulting in his sixteen Emmy Awards.

Stewart has gained acclaim as an acerbic, satirical critic of personality-driven media shows, in particular those of the US media networks such as CNN, Fox News Channel, and MSNBC. Critics say Stewart benefits from a double standard: he critiques other news shows from the safe, removed position of his "fake news" desk. Stewart agrees, saying that neither his show nor his channel purports to be anything other than satire and comedy. In spite of its self-professed entertainment mandate, The Daily Show has been nominated for news and journalism awards. Stewart hosted the 78th and 80th Academy Awards. He is the co-author of America (The Book): A Citizen's Guide to Democracy Inaction, which was one of the best-selling books in the U.S. in 2004 and Earth (The Book): A Visitor's Guide to the Human Race released in 2010.

George Gideon Oliver Osborne,MP (born 23 May 1971 in Paddington, London) is a British Conservative politician. He is the Chancellor of the Exchequer of the United Kingdom, a role to which he was appointed in May 2010, and has been the Member of Parliament for Tatton since 2001.

Osborne is part of the old Anglo-Irish aristocracy, known in Ireland as the Ascendancy. He is the heir to the Osborne baronetcy (of Ballentaylor, in County Tipperary, and Ballylemon, in County Waterford).

He was educated at St Paul's School and Magdalen College, University of Oxford, before entering politics.

Osborne is the eldest of four sons. His father, Sir Peter Osborne, 17th Baronet, co-founded the firm of fabric and wallpapers designers Osborne & Little. His mother is Felicity Alexandra Loxton-Peacock, the daughter of artist Lady Clarisse Loxton Peacock.

Originally named Gideon Oliver, he changed his name to George when he was 13. In an interview in July 2005, Osborne said: "It was my small act of rebellion. I never liked it. When I finally told my mother she said, 'Nor do I'. So I decided to be George after my grandfather, who was a war hero. Life was easier as a George; it was a straightforward name."