Best, Michael, Brockmeyer, Anne, Kleven, Henrik, Spinnewijn, Johannes, Waseem, Mazhar, (2016) “Designing tax policy in high-evasion economies”, VoxEU, 5 Ιανουαρίου
Developing economies are characterised by low tax revenue and widespread tax evasion. This column assesses what tax policy instruments governments should use to raise revenue. Optimal tax policy in developing countries may diverge from what is prescribed in standard textbook models. A turnover tax, for instance, is known to distort production decisions but may also to be more difficult to evade than a profit tax, and so can be optimal in high-evasion contexts.
Σχετικές Αναρτήσεις
- European Commission, (2015),“Tax reforms in EU Member States 2015-Tax policy challenges for economic growth and fiscal sustainability”, Directorate General for Economic and Financial Affairs (ECFIN) and Directorate General for Taxation and Customs Union (TAXUD), European Economy/Institutional Paper 008/September 2015, Νοέμβριος.
- Pappadà, Fr., Zylberberg, Y., (2014), “Tax evasion and austerity-plan failure”, www.voxeu.org, 3 Φεβρουαρίου.