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...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2017.
|
| Series: | IMF working paper ;
WP/17/8. |
| Subjects: | |
| Online Access: | CONNECT |
Table of Contents:
- 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.
