LEADER 03589oam 22009014 450 001 9910162926103321 005 20230810001942.0 010 $a1-4755-7030-9 010 $a1-4755-7037-6 035 $a(CKB)3710000001045043 035 $a(MiAaPQ)EBC4800276 035 $a(IMF)WPIEA2017008 035 $a(EXLCZ)993710000001045043 100 $a20020129d2017 uf 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aOptimal Tax Administration /$fMichael Keen, Joel Slemrod 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2017. 215 $a1 online resource (28 pages) $cillustrations (some color), graphs, tables 225 1 $aIMF Working Papers 311 $a1-4755-7026-0 320 $aIncludes bibliographical references. 330 3 $aThis paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions?the ?enforcement elasticity of tax revenue??that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2017/008 606 $aTax administration and procedure 606 $aTaxpayer compliance 606 $aMacroeconomics$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aEfficiency$2imf 606 $aOptimal Taxation$2imf 606 $aTax Evasion and Avoidance$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aPersonal Income, Wealth, and Their Distributions$2imf 606 $aPublic finance & taxation$2imf 606 $aPersonal income$2imf 606 $aTax gap$2imf 606 $aTax administration core functions$2imf 606 $aCompliance costs$2imf 606 $aRevenue administration$2imf 606 $aNational accounts$2imf 606 $aRevenue performance assessment$2imf 606 $aTax administration and procedure$2imf 606 $aIncome$2imf 606 $aRevenue$2imf 607 $aUnited States$2imf 615 0$aTax administration and procedure. 615 0$aTaxpayer compliance. 615 7$aMacroeconomics 615 7$aPublic Finance 615 7$aTaxation 615 7$aEfficiency 615 7$aOptimal Taxation 615 7$aTax Evasion and Avoidance 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aPersonal Income, Wealth, and Their Distributions 615 7$aPublic finance & taxation 615 7$aPersonal income 615 7$aTax gap 615 7$aTax administration core functions 615 7$aCompliance costs 615 7$aRevenue administration 615 7$aNational accounts 615 7$aRevenue performance assessment 615 7$aTax administration and procedure 615 7$aIncome 615 7$aRevenue 676 $a336.2 700 $aKeen$b Michael$0125941 701 $aSlemrod$b Joel$0121080 801 0$bDcWaIMF 906 $aBOOK 912 $a9910162926103321 996 $aOptimal Tax Administration$93650533 997 $aUNINA