Optimal Tax Administration
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Optimal Tax Administration
Author | : Mr.Michael Keen |
Publisher | : International Monetary Fund |
Total Pages | : 27 |
Release | : 2017-01-20 |
Genre | : Business & Economics |
ISBN | : 1475570260 |
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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.
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