After last week’s election, talk in Washington turned to avoiding the “fiscal cliff.” That means Democrats and Republicans negotiating a so-called grand bargain to avoid the scheduled year-end combination of tax increases and federal spending cuts that would push the economy back into recession.

Part of the solution is expected to include tax reform. Democrats want to see higher taxes on the wealthy, while Republican leaders in Congress talk about lowering rates, eliminating certain loopholes and deductions while also simplifying the tax code.

In simplifying the tax code, it’s hoped to make it more efficient and fair. Greater efficiency is needed because the current tax code and enforcement efforts result in collection of only 85 percent of taxes owed. The balance — 15 percent of taxes owed, but not collected — is the tax gap.

The latest estimate of the tax gap, issued by the Internal Revenue Service in January, was about $385 billion in 2006. That could now be close to $400 billion in taxes owed, but not collected, every year. According to the IRS, the tax gap is due mostly to underreporting of income and overstating expenses by small businesses and individuals. But tax avoidance by wealthy Americans using complex schemes or offshore accounts is also a factor.

While higher taxes on the wealthy, as well as the middle class, might be necessary to reduce the budget deficit and trim the $16 trillion national debt, there should be more efforts to ensure that all taxpayers pay their fair share. That means doing a better job of cracking down on cheating — or changing the tax code in ways that reduce opportunities for cheating.

With only 85 percent compliance, many small companies and individuals are not paying their fair share. And that forces honest taxpayers to pay more.

If honest taxpayers, regardless of income, are going to be asked to pay more, everyone should be expected to pay their fair share.

Full compliance is probably not possible, but 85 percent compliance is not good enough. It should concern — even outrage — honest taxpayers to know that they might face higher taxes while many Americans continue cheating.

There are a variety of suggestions for reducing the tax gap.One solution is to give the IRS more help to discover cheating and collect taxes. Congress, in this case mostly the Republicans, have cut funding to the IRS. Instead of cutting IRS funding, Congress should boost funding because additional IRS staffing can produce a much greater return by collecting billions in previously uncollected taxes.

A simpler tax code might also trim the tax gap by reducing abuses of loopholes, deductions and even simple errors. There is emerging support for a national sales tax that would reduce tax cheating by capturing taxes at the time of a sale rather than relying on full and honest reporting to the IRS. Revenue raised by a national sales tax should be offset by a corresponding reduction in federal income taxes. But a national sales tax could increase fairness and efficiency.

Beyond these ideas, there are proposals to increase tax-related reporting from banks and credit card companies. There also are proposals for requiring reporting for larger cash transactions.

While officials in Washington talk about raising tax rates, trimming deductions or reforming the tax code, there should also be open discussion about the tax gap and the best ways to close it.