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...
| मुख्य लेखक: | |
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| अन्य लेखक: | |
| स्वरूप: | पत्रिका |
| भाषा: | English |
| प्रकाशित: |
Washington, D.C. :
International Monetary Fund,
2008.
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| श्रृंखला: | IMF Working Papers; Working Paper ;
No. 2008/007 |
| ऑनलाइन पहुंच: | Full text available on IMF |