Author : Joel Slemrod
Publisher :
Page : 361 pages
File Size : 17,46 MB
Release : 1992
Category : Business & Economics
ISBN : 9780472103386
Experts discuss strategies for curtailing tax evasion
Author : Ms.Era Dabla-Norris
Publisher : International Monetary Fund
Page : 40 pages
File Size : 31,1 MB
Release : 2017-04-14
Category : Business & Economics
ISBN : 1475595166
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Author : Cedric Sandford
Publisher :
Page : 0 pages
File Size : 30,1 MB
Release : 1995
Category : Fiscal policy
ISBN : 9780951515754
Conference papers presented at a conference held at St. John's College, Oxford, 18-20 September 1994. Topics discussed: tax compliance costs in United Kingdom policy-making; large-scale surveys on taxpayers; depth surveys of taxpayers and tax professionals.
Author : Andrew Lymer
Publisher : Springer Science & Business Media
Page : 319 pages
File Size : 20,52 MB
Release : 2012-12-06
Category : Business & Economics
ISBN : 1461510716
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 30,39 MB
Release : 2021-09-15
Category :
ISBN : 9264424083
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher :
Page : 20 pages
File Size : 34,49 MB
Release : 1976
Category : Revenue
ISBN :
Author : Mark Machina
Publisher : Newnes
Page : 897 pages
File Size : 33,34 MB
Release : 2013-11-14
Category : Business & Economics
ISBN : 0444536868
The need to understand the theories and applications of economic and finance risk has been clear to everyone since the financial crisis, and this collection of original essays proffers broad, high-level explanations of risk and uncertainty. The economics of risk and uncertainty is unlike most branches of economics in spanning from the individual decision-maker to the market (and indeed, social decisions), and ranging from purely theoretical analysis through individual experimentation, empirical analysis, and applied and policy decisions. It also has close and sometimes conflicting relationships with theoretical and applied statistics, and psychology. The aim of this volume is to provide an overview of diverse aspects of this field, ranging from classical and foundational work through current developments. - Presents coherent summaries of risk and uncertainty that inform major areas in economics and finance - Divides coverage between theoretical, empirical, and experimental findings - Makes the economics of risk and uncertainty accessible to scholars in fields outside economics
Author : Mr.Joel Slemrod
Publisher : International Monetary Fund
Page : 32 pages
File Size : 40,90 MB
Release : 1995-08-01
Category : Business & Economics
ISBN : 1451954549
It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.
Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 44,21 MB
Release : 2015-01-29
Category : Business & Economics
ISBN : 1498344895
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Author : Michael Lang
Publisher : Kluwer Law International B.V.
Page : 524 pages
File Size : 34,40 MB
Release : 2008-01-01
Category : Law
ISBN : 904112666X
"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
