Search Results

You are looking at 1 - 4 of 4 items

  • Keyword: Tax evasion x
Clear All Modify Search
Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited1

Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited1 »

Source: Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited

Volume/Issue: 2008/7

Series: IMF Working Papers

Author(s): Tamás Papp , and Elöd Takáts

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2008

ISBN: 9781451868692

Keywords: tax evasion, Laffer curve, tax authority, tax rate cuts,

The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement ca...

People's Republic of China

People's Republic of China »

Source: People's Republic of China : Tax Policy and Employment Creation

Volume/Issue: 2018/92

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 2018

ISBN: 9781484349229

Keywords: Taxation, Tax policy, Labor taxes, Labor supply, Employment, Income taxes, Income distribution, Technical Assistance Reports, China, Tax revenue

This Technical Assistance report presents an international perspective on the employment impact of tax policy, and develops recommendations considering the background in the People's Republic of China. This report...

Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited

Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited »

Volume/Issue: 2008/7

Series: IMF Working Papers

Author(s): Tamás Papp , and Elöd Takáts

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2008

DOI: http://dx.doi.org/10.5089/9781451868692.001

ISBN: 9781451868692

Keywords: tax evasion, Laffer curve, tax authority, tax rate cuts,

The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement ca...

People's Republic of China
			: Tax Policy and Employment Creation

People's Republic of China : Tax Policy and Employment Creation »

Volume/Issue: 2018/92

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 2018

DOI: http://dx.doi.org/10.5089/9781484349229.002

ISBN: 9781484349229

Keywords: Taxation, Tax policy, Labor taxes, Labor supply, Employment, Income taxes, Income distribution, Technical Assistance Reports, China, Tax revenue

This Technical Assistance report presents an international perspective on the employment impact of tax policy, and develops recommendations considering the background in the People's Republic of China. This report...