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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...
| Cote: | Libro Electrónico |
|---|---|
| Auteurs principaux: | , |
| Format: | Électronique eBook |
| Langue: | Inglés |
| Publié: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Collection: | IMF working paper ;
WP/17/8. |
| Sujets: | |
| Accès en ligne: | Texto completo |