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Optimal Tax Administration

Optimal Tax Administration »

Source: Optimal Tax Administration

Volume/Issue: 2017/8

Series: IMF Working Papers

Author(s): Michael Keen , and Joel Slemrod

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 January 2017

ISBN: 9781475570267

Keywords: Tax elasticity, Tax evasion, Tax rates, Tax administration, Tax compliance, Optimal taxation

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 k...

Assessing the Variability of Tax Elasticities in Lithuania

Assessing the Variability of Tax Elasticities in Lithuania »

Source: Assessing the Variability of Tax Elasticities in Lithuania

Volume/Issue: 2011/270

Series: IMF Working Papers

Author(s): Tigran Poghosyan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2011

ISBN: 9781463925222

Keywords: tax revenues, tax compliance, tax system, Multiple or Simultaneous Equation Models: Time-Series Models,

This paper quantifies the variability of tax elasticities in Lithuania using two alternative methods: rolling regressions and pooled mean group estimator. The analysis is motivated by the systematic variation of ta...

Moldova

Moldova »

Source: Moldova : Taking Compliance Management Further

Volume/Issue: 2012/199

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 July 2012

ISBN: 9781475506501

Keywords: tax compliance, taxpayer services, personal income tax, state tax, Moldova, Republic of,

This report discusses implementation of the compliance risk model (CRM) by Moldova's tax department. The CRM has shown encouraging results in 2011, in terms of extra revenue. However, the assessment reports that f...

APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts

APPENDIX 1. Ireland: How New Administrative Powers Helped Close Bogus Nonresident Accounts »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

In 1998, a media exposé on widespread use of bogus foreign addresses by Irish bank depositors (to avoid withholding taxes on interest and reporting to the Irish Revenue) led to a major high-profile parliamen...

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Kentucky Michigan Ireland...

CHAPTER 1. Introduction

CHAPTER 1. Introduction »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

“Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.” (emphasis added)...

CHAPTER 2. Definition and Types of Amnesties

CHAPTER 2. Definition and Types of Amnesties »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Definition and Reasons for Amnesties Definition 3 A tax amnesty can be defined as a limited-ti...

CHAPTER 3. Economic Analysis

CHAPTER 3. Economic Analysis »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

In this chapter we first give a heuristic intuition of the economic literature and modeling of tax amnesty. We then describe the key results of the literature. The Modeling of Tax Amnes...

CHAPTER 4. Recent Trends and Evidence

CHAPTER 4. Recent Trends and Evidence »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

In this section we analyze the recent trends in tax amnesties, and some evidence is provided regarding their revenue and compliance effects. The first section is devoted to a review of the econometric litera...

CHAPTER 5. Alternatives to Amnesties

CHAPTER 5. Alternatives to Amnesties »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

The previous sections have highlighted some of the shortcomings of tax amnesties: (1) immediate gross revenue collection is, at best, limited to a low (single-digit) share of revenue collection; (2) short-te...