The optimal threshold for a value-added tax
成果类型：
Article
署名作者：
Keen, M; Mintz, J
署名单位：
International Monetary Fund; University of Toronto; University of Toronto
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/S0047-2727(02)00165-2
发表日期：
2004
页码：
559-576
关键词：
摘要：
One of the key features of a value-added tax-and often one of the most contentious-is the threshold level of turnover at which firms are obliged to register for the tax. Despite its importance, however, the question of the appropriate level at which to set this threshold has received little analytical attention. This paper first develops a simple rule characterizing the optimal threshold (when firms' sizes are fixed) in terms of a trade-off between tax revenues and collection costs. It then considers, in principle and by simulation, the implications for the optimal threshold of the production inefficiencies implied by the differential treatment of those above and below the threshold. (C) 2002 Elsevier B.V. All rights reserved.
来源URL：