Taxation with little administration

• 成果类型: Article
• 署名作者: Ueng, KLG; Yang, CC
• 署名单位: Academia Sinica - Taiwan; National Taiwan University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• 发表日期: 2000
• 页码: 145-156
• 关键词: tax administration; Tax evasion; implementation

摘要

This paper proposes a tax scheme in the vein of the implementation literature under complete information. The tax scheme virtually obviates the need for tax administration. Besides little tax administration, three desirable properties characterize our proposed tax scheme. First, complementing the regular tax system with our scheme can be Pareto-improving. Second, our scheme eliminates the so-called excess burden of tax evasion as defined by Yitzhaki [Yitzhaki, S., 1987. On the excess burden of tax evasion. Public Finance Quarterly 15, 123-137]. Third, our scheme eliminates the usual excess burden of tax distortion. Caveats about our proposed scheme are also discussed. (C) 2000 Elsevier Science S.A. All rights reserved.