Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan
Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan
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DOI：
10.1086/683849
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发表时间：
2013-11
影响因子：
8.2
通讯作者：
Michael Best;Anne Brockmeyer;H. Kleven;Johannes Spinnewijn;Mazhar Waseem
中科院分区：
文献类型：
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作者：
Michael Best;Anne Brockmeyer;H. Kleven;Johannes Spinnewijn;Mazhar Waseem
为了打击逃税，许多发展中国家使用生产效率低下的税收政策。这包括最低税收计划，根据该计划，公司要么按利润征税，要么按营业额征税，这取决于哪个税负更大。这类方案创造了非标准的扭曲点，允许利用集束方法在利润税和营业税之间切换时引发逃税反应。使用巴基斯坦公司的行政数据，我们估计流转税减少了高达公司收入的60%-70%的逃税。将这一点纳入一个经过校准的最优税收模型中，我们发现，从利润税转向流转税，在不减少总利润的情况下，收入增加了74%。
To fight evasion, many developing countries use production-inefficient tax policies. This includes minimum tax schemes whereby firms are taxed on either profits or turnover, depending on which tax liability is larger. Such schemes create nonstandard kink points, which allow for eliciting evasion responses to switches between profit and turnover taxes using a bunching approach. Using administrative data on corporations in Pakistan, we estimate that turnover taxes reduce evasion by up to 60–70 percent of corporate income. Incorporating this in a calibrated optimal tax model, we find that switching from profit to turnover taxation increases revenue by 74 percent without reducing aggregate profits.