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Author : Arvind Panagariya
Release : 1988
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Administrative Costs, Optimal Taxation, and the Tax Base by : Arvind Panagariya
Download or read book Administrative Costs, Optimal Taxation, and the Tax Base written by Arvind Panagariya. This book was released on 1988. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mr.Michael Keen
Release : 2017-01-20
Genre : Business & Economics
Kind : eBook
Book Rating : 260/5 ( reviews)
Book Synopsis Optimal Tax Administration by : Mr.Michael Keen
Download or read book Optimal Tax Administration written by Mr.Michael Keen. This book was released on 2017-01-20. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : A. Mitchell Polinsky
Release : 1981
Genre : Tax administration and procedure
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Pigouvian Taxation with Administrative Costs by : A. Mitchell Polinsky
Download or read book Pigouvian Taxation with Administrative Costs written by A. Mitchell Polinsky. This book was released on 1981. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines how the optimal Pigouvian tax should be adjusted to reflect administrative costs. Several cases are examined, depending on whether the administrative costs are fixed per firm taxed or are a function of the amount of tax collected, and on whether such costs are borne by the government or by the taxed firm. In some cases, the presence of administrative costs increases the optimal tax above the external cost, while in other cases it leads to a decrease in the tax.
Author : Joseph J. Cordes
Release : 2005
Genre : Business & Economics
Kind : eBook
Book Rating : 520/5 ( reviews)
Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes
Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes. This book was released on 2005. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Author : Mr.Joel Slemrod
Release : 1995-08
Genre : Business & Economics
Kind : eBook
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Book Synopsis The Costs of Taxation and the Marginal Cost of Funds by : Mr.Joel Slemrod
Download or read book The Costs of Taxation and the Marginal Cost of Funds written by Mr.Joel Slemrod. This book was released on 1995-08. Available in PDF, EPUB and Kindle. Book excerpt: Excess burdens, administrative costs, and compliance costs are all components of the social costs of taxation: the costs incurred by society in the process of transferring purchasing power from the taxpayers to the government.
