Optimal tax base with administrative fixed costs
نویسندگان
چکیده
منابع مشابه
Optimal Tax Base with Administrative Fixed Costs
This note characterizes the optimal base for commodity taxation in the presence of administrative fixed costs varying across goods. For low tax rates, the optimal base only comprises commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they yield. An illustration with UK data shows that a category of goods should be taxed only if the revenue ...
متن کاملde Travail du Centre d ’ Economie de la Sorbonne Optimal Tax Base with Administrative Fixed Costs
This note characterizes the optimal base for commodity taxation in the presence of administrative fixed costs varying across goods. For low tax rates, the optimal base comprises all commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they yield. JEL classification numbers: H21. Mots-clés : Taxation indirecte, TVA, assiette fiscale, coûts de ...
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All environmental policies involve costs of implementation and management that are distinct from pollution sources’ abatement costs. In practice, regulators and sources usually share these administrative costs. We examine theoretically an optimal policy consisting of an emissions tax and the distribution of administrative costs between the government and regulated sources of pollution. Our focu...
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We analyze the optimal taxation of firms when the government faces fixed (per-firm) administrative costs of tax collection. The tax instruments at the government’s disposal are a fixed (per-firm) fee and a linear tax on output. If all firms in an industry are taxed, we show that it is optimal to impose a positive fee to internalize administrative costs. The output taxes satisfy the inverse elas...
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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 leads to an optimal...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2012
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-012-9254-8