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E-book

Optimal Tax Administration.

Keen, Michael. (Author). Slemrod, Joel. (Added Author).

Summary: 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.

Record details

ISBN: 9781475570373
ISBN: 9781475570267
ISBN: 1475570376
ISBN: 1475570260
Physical Description: 1 online resource (28 pages)
remote
Computer data.
Publisher: Washington, D.C. : International Monetary Fund, 2017.

Content descriptions

General Note:	CatMonthString:july.20 Multi-User.
Bibliography, etc. Note:	References.
Formatted Contents Note:	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.
Type of Computer File or Data Note:	Text (HTML), electronic book.
System Details Note:	Mode of access: Internet.
Terms Governing Use and Reproduction Note:	Access restricted by subscription. Access requires VIU IP addresses and is restricted to VIU students, faculty and staff.
Issuing Body Note:	Made available online by EBSCO.
Source of Description Note:	Print version record.