Optimal Tax Administration PDF Download
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Author | : Mr.Michael Keen |
Publisher | : International Monetary Fund |
Total Pages | : 27 |
Release | : 2017-01-20 |
Genre | : Business & Economics |
ISBN | : 1475570260 |
Download Optimal Tax Administration Book in PDF, ePub and Kindle
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.
Author | : Joel Slemrod |
Publisher | : MIT Press |
Total Pages | : 235 |
Release | : 2013-12-13 |
Genre | : Business & Economics |
ISBN | : 0262319012 |
Download Tax Systems Book in PDF, ePub and Kindle
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Author | : Joram Mayshar |
Publisher | : |
Total Pages | : 52 |
Release | : 1986 |
Genre | : Tax administration and procedure |
ISBN | : |
Download Taxation with Costly Administration Book in PDF, ePub and Kindle
Author | : Joel B. Slemrod |
Publisher | : |
Total Pages | : 30 |
Release | : 2017 |
Genre | : |
ISBN | : |
Download Tax Administration and Tax Systems Book in PDF, ePub and Kindle
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.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 355 |
Release | : 2021-09-15 |
Genre | : |
ISBN | : 9264424083 |
Download Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies Book in PDF, ePub and Kindle
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.
Author | : Walter Perrin Heller |
Publisher | : |
Total Pages | : 88 |
Release | : 1974 |
Genre | : Taxation |
ISBN | : |
Download On Optimal Taxation with Costly Administration Book in PDF, ePub and Kindle
Author | : Mr.Charles Y. Mansfield |
Publisher | : International Monetary Fund |
Total Pages | : 26 |
Release | : 1987-06-01 |
Genre | : Business & Economics |
ISBN | : 1451975392 |
Download Tax Administration in Developing Countries Book in PDF, ePub and Kindle
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.
Author | : Mr.Michael Keen |
Publisher | : International Monetary Fund |
Total Pages | : 27 |
Release | : 2017-01-20 |
Genre | : Business & Economics |
ISBN | : 1475570309 |
Download Optimal Tax Administration Book in PDF, ePub and Kindle
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.
Author | : Matthijs Alink |
Publisher | : IBFD |
Total Pages | : 695 |
Release | : 2011 |
Genre | : Tax administration and procedure |
ISBN | : 9087221029 |
Download Handbook on Tax Administration Book in PDF, ePub and Kindle
"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.
Author | : Alejandro Esteller-Moré |
Publisher | : |
Total Pages | : 0 |
Release | : 2023 |
Genre | : |
ISBN | : |
Download Optimal Tax Administration Responses to Fake Mobility and Underreporting Book in PDF, ePub and Kindle