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1. |
Record Nr. |
UNISOBE600200017737 |
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Autore |
Harley, Trevor |
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Titolo |
The Psychology of Language : From Data to Theory / Trevor A. Harley |
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Pubbl/distr/stampa |
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Hove (East Sussex) ; New York, : Psycology Press, 2004 |
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Edizione |
[Secondo Edition] |
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Descrizione fisica |
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XVI, 528 p. : ill. ; 24 cm |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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2. |
Record Nr. |
UNINA9910162926103321 |
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Autore |
Keen Michael |
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Titolo |
Optimal Tax Administration / / Michael Keen, Joel Slemrod |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2017 |
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ISBN |
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9781475570304 |
1475570309 |
9781475570373 |
1475570376 |
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Descrizione fisica |
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1 online resource (28 pages) : illustrations (some color), graphs, tables |
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Collana |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Tax administration and procedure |
Taxpayer compliance |
Macroeconomics |
Public Finance |
Taxation |
Efficiency |
Optimal Taxation |
Tax Evasion and Avoidance |
Taxation, Subsidies, and Revenue: General |
Personal Income, Wealth, and Their Distributions |
Public finance & taxation |
Personal income |
Tax gap |
Tax administration core functions |
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Compliance costs |
Revenue administration |
National accounts |
Revenue performance assessment |
Income |
Revenue |
United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references. |
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Sommario/riassunto |
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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 administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap. |
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