Author: Mr.Michael Keen
Publisher: International Monetary Fund
ISBN: 1475570309
Category : Business & Economics
Languages : en
Pages : 27
Book Description
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Optimal Tax Administration
Author: Mr.Michael Keen
Publisher: International Monetary Fund
ISBN: 1475570260
Category : Business & Economics
Languages : en
Pages : 27
Book Description
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Publisher: International Monetary Fund
ISBN: 1475570260
Category : Business & Economics
Languages : en
Pages : 27
Book Description
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Taxation with Costly Administration
Author: Joram Mayshar
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 52
Book Description
Tax Administration and Tax Systems
Author: Joel B. Slemrod
Publisher:
ISBN:
Category :
Languages : en
Pages : 30
Book Description
This is a review of the so-called "Optimal tax systems" approach to the economic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them. In a way, this is a more realistic approach to taxation, and so should provide reliable guides to action. MAIN RESULT: It stresses the importance of a Tax-systems approach in contrast with the tradition optimal taxation approach.This approach consists of three blocks: multiple sources of cost of taxation (compliance, administrative and deadweight loss), multiple responses to taxes (not only behavioral) and a bunch of instruments (not only statutory parameters).The future of this integrated approach to taxation will be very much influenced by the foreseen information revolution.
Publisher:
ISBN:
Category :
Languages : en
Pages : 30
Book Description
This is a review of the so-called "Optimal tax systems" approach to the economic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them. In a way, this is a more realistic approach to taxation, and so should provide reliable guides to action. MAIN RESULT: It stresses the importance of a Tax-systems approach in contrast with the tradition optimal taxation approach.This approach consists of three blocks: multiple sources of cost of taxation (compliance, administrative and deadweight loss), multiple responses to taxes (not only behavioral) and a bunch of instruments (not only statutory parameters).The future of this integrated approach to taxation will be very much influenced by the foreseen information revolution.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
On Optimal Taxation with Costly Administration
Author: Walter Perrin Heller
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 88
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 88
Book Description
Tax Administration in Developing Countries
Author: Mr.Charles Y. Mansfield
Publisher: International Monetary Fund
ISBN: 1451975392
Category : Business & Economics
Languages : en
Pages : 26
Book Description
This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.
Publisher: International Monetary Fund
ISBN: 1451975392
Category : Business & Economics
Languages : en
Pages : 26
Book Description
This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.
Optimal Tax Administration
Author: Mr.Michael Keen
Publisher: International Monetary Fund
ISBN: 1475570309
Category : Business & Economics
Languages : en
Pages : 27
Book Description
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Publisher: International Monetary Fund
ISBN: 1475570309
Category : Business & Economics
Languages : en
Pages : 27
Book Description
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Handbook on Tax Administration
Author: Matthijs Alink
Publisher: IBFD
ISBN: 9087221029
Category : Tax administration and procedure
Languages : en
Pages : 695
Book Description
"The Handbook on Tax Administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations."--Back cover.
Publisher: IBFD
ISBN: 9087221029
Category : Tax administration and procedure
Languages : en
Pages : 695
Book Description
"The Handbook on Tax Administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations."--Back cover.
Optimal Tax Administration Responses to Fake Mobility and Underreporting
Author: Alejandro Esteller-Moré
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Tax Administration and Firm Performance
Author: Ms.Era Dabla-Norris
Publisher: International Monetary Fund
ISBN: 1475595166
Category : Business & Economics
Languages : en
Pages : 40
Book Description
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Publisher: International Monetary Fund
ISBN: 1475595166
Category : Business & Economics
Languages : en
Pages : 40
Book Description
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.