登入選單
返回Google圖書搜尋
Optimal Tax Administration
Mr.Michael KeenMr.Joel Slemrod
出版International Monetary Fund, 2017-01-20
主題Business & Economics / Taxation / GeneralBusiness & Economics / Economics / MacroeconomicsBusiness & Economics / Public Finance
ISBN14755703099781475570304
URLhttp://books.google.com.hk/books?id=1WwmDgAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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.