Optimal Tax Administration /

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 key contribution is the development of a summary measure of the impact of administrativ...

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Bibliografiske detaljer
Hovedforfatter: Keen, Michael
Andre forfattere: Slemrod, Joel
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 2017.
Serier:IMF Working Papers; Working Paper ; No. 2017/008
Online adgang:Full text available on IMF