The optimal threshold for a value-added tax
The optimal threshold for a value-added tax
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增值税的最佳起征点
DOI：
10.1016/s0047-2727(02)00165-2
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发表时间：
2004
影响因子：
9.8
通讯作者：
J. Mintz
中科院分区：
文献类型：
--
作者：
M. Keen;J. Mintz
增值税的关键特征之一，也是最具争议的特征之一，是营业额的门槛，在这个门槛上，企业必须登记纳税。然而，尽管这一门槛值很重要，但在分析方面很少注意到将这一门槛值定在什么水平的问题。本文首先发展了一个简单的规则，其特征在于最佳阈值（当企业的规模是固定的）在税收收入和征收成本之间的权衡。然后，它认为，在原则上，并通过模拟，生产效率低下的最佳阈值的影响所暗示的差别待遇的阈值以上和以下。
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.