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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2017.
|
| Colección: | IMF working paper ;
WP/17/8. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Keen, Michael, |e author. | |
| 245 | 1 | 0 | |a Optimal Tax Administration / |c by Michael Keen and Joel Slemrod. |
| 260 | |a Washington, D.C. : |b International Monetary Fund, |c 2017. | ||
| 300 | |a 1 online resource (28 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 1 | |a IMF working paper ; |v WP/17/8 | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover; Contents; Abstract; I. Introduction; II. Analyzing Tax Administration: A Simple Framework; A. Optimal Administrative Interventions and the Enforcement Elasticity; B. The Optimal Compliance Gap; C. Balancing Policy Measures and Administrative Interventions; III. Extensions; A. Multiple Instruments, Fixed Administrative Budget; B. General Preferences; C. Transfer Costs; D. Many Households; E. More General Implementation Costs; F. Discrete Administrative Reforms; IV. Toward estimating Enforcement Elasticities?; V. Conclusions; References; Appendix Table; Some Comparative Statics. | |
| 504 | |a References. | ||
| 520 | 3 | |a 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. | |
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Tax administration and procedure. | |
| 650 | 0 | |a Taxpayer compliance. | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 7 | |a Tax administration and procedure. |2 fast |0 (OCoLC)fst01143633 | |
| 650 | 7 | |a Taxpayer compliance. |2 fast |0 (OCoLC)fst01144078 | |
| 700 | 1 | |a Slemrod, Joel, |e author. | |
| 776 | 0 | 8 | |i Print version: |a Keen, Michael. |t Optimal Tax Administration. |d Washington, D.C. : International Monetary Fund, ©2017 |z 9781475570267 |
| 830 | 0 | |a IMF working paper ; |v WP/17/8. | |
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