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Optimal Tax Administration /

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 administrativ...

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Détails bibliographiques
Cote:Libro Electrónico
Auteurs principaux: Keen, Michael (Auteur), Slemrod, Joel (Auteur)
Format: Électronique eBook
Langue:Inglés
Publié: Washington, D.C. : International Monetary Fund, 2017.
Collection:IMF working paper ; WP/17/8.
Sujets:
Accès en ligne:Texto completo