全球智库信息集成服务系统(G2TT): Optimal Tax Administration

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w22408
来源ID	Working Paper 22408
	Optimal Tax Administration
	Michael Keen; Joel Slemrod
发表日期	2016-07-18
出版年	2016
语种	英语
摘要	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. At its heart is 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.
主题	Public Economics ; Taxation
URL	https://www.nber.org/papers/w22408
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/580082
推荐引用方式 GB/T 7714	Michael Keen,Joel Slemrod. Optimal Tax Administration. 2016.