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Tax Rate Cuts and Tax Compliance-The Laffer Curve Revisited

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

Journal Issue

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...

Designing a Tax Administration Reform Strategy : Experiences and Guidelines

Designing a Tax Administration Reform Strategy : Experiences and Guidelines »

Journal Issue

Volume/Issue: 1997/30

Series: IMF Working Papers

Author(s): Katherine Baer , and Carlos Silvani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1997

DOI: http://dx.doi.org/10.5089/9781451980394.001

ISBN: 9781451980394

Keywords: tax administration, tax system, tax administration reform, tax collection, tax administrations

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy....