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...
| 第一著者: | |
|---|---|
| その他の著者: | |
| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2008.
|
| シリーズ: | IMF Working Papers; Working Paper ;
No. 2008/007 |
| オンライン･アクセス: | Full text available on IMF |