Optimal Tax Administration
- ISBN-10
- 1475570260
- ISBN-13
- 9781475570267
- Category
- Business & Economics
- Pages
- 27
- Language
- English
- Published
- 2017-01-20
- Publisher
- International Monetary Fund
- Authors
- Mr.Michael Keen, Mr.Joel Slemrod
Description
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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