03589oam 22009014 450 991016292610332120230810001942.01-4755-7030-91-4755-7037-6(CKB)3710000001045043(MiAaPQ)EBC4800276(IMF)WPIEA2017008(EXLCZ)99371000000104504320020129d2017 uf 0engurcnu||||||||rdacontentrdamediardacarrierOptimal Tax Administration /Michael Keen, Joel SlemrodWashington, D.C. :International Monetary Fund,2017.1 online resource (28 pages) illustrations (some color), graphs, tablesIMF Working Papers1-4755-7026-0 Includes bibliographical references.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.IMF Working Papers; Working Paper ;No. 2017/008Tax administration and procedureTaxpayer complianceMacroeconomicsimfPublic FinanceimfTaxationimfEfficiencyimfOptimal TaxationimfTax Evasion and AvoidanceimfTaxation, Subsidies, and Revenue: GeneralimfPersonal Income, Wealth, and Their DistributionsimfPublic finance & taxationimfPersonal incomeimfTax gapimfTax administration core functionsimfCompliance costsimfRevenue administrationimfNational accountsimfRevenue performance assessmentimfTax administration and procedureimfIncomeimfRevenueimfUnited StatesimfTax administration and procedure.Taxpayer compliance.MacroeconomicsPublic FinanceTaxationEfficiencyOptimal TaxationTax Evasion and AvoidanceTaxation, Subsidies, and Revenue: GeneralPersonal Income, Wealth, and Their DistributionsPublic finance & taxationPersonal incomeTax gapTax administration core functionsCompliance costsRevenue administrationNational accountsRevenue performance assessmentTax administration and procedureIncomeRevenue336.2Keen Michael125941Slemrod Joel121080DcWaIMFBOOK9910162926103321Optimal Tax Administration3650533UNINA