Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited /
The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement capacity. Thus, relatively small tax rate cuts, which decrease incentives to evade taxes...
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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2008.
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| coleção: | IMF Working Papers; Working Paper ;
No. 2008/007 |
| Acesso em linha: | Full text available on IMF |