Tax-tariff reform with costs of tax administration
Tax-tariff reform with costs of tax administration
复制标题
税收改革与税收管理成本
DOI：
10.2139/ssrn.1147617
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发表时间：
2008
期刊：
影响因子：
--
通讯作者：
K. Munk
中科院分区：
文献类型：
--
作者：
K. Munk
摘要
众所周知，戴蒙德-莫里斯(1971)生产效率定理的直接应用意味着，当一次性征税不可用时，在小型开放经济体中，政府最好依靠家庭净需求的税收，而不是边境税来为其资源需求融资。然而，当税收与行政成本相关时，这个定理就不成立了。本文件探讨了考虑到处于不同经济发展水平的国家的税收管理成本，对最优税收和适当的税费改革方向的影响。这份文件阐明了斯蒂格利茨批评国际货币基金组织和世界银行建议发展中国家采用增值税取代边境税的原因，并支持斯蒂格利茨对国际货币基金组织和世界银行的批评。
Abstract
As is broadly recognised, the straightforward application of the Diamond–Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications for optimal taxation and for desirable directions of tax-tariff reform of taking into account the costs of tax administration in countries at different levels of economic development. The paper clarifies the reasons for, and lends support to, the criticism by Stiglitz (Presentation to Congress of International Institute of Public Finance, Prague, 2003) of the IMF and the World Bank’s recommendation to developing countries to adopt VAT to replace border taxes.