The Behavioral Elasticity of Tax Revenue

نویسندگان

چکیده

Abstract This article presents a measure of the efficiency consequences changes to tax policies that inform wide range law debates. Building upon recent extensions “elasticity taxable income” concept, we clarify relationship among revenue effects, administrative costs, and compliance costs. The resulting measure—the behavioral elasticity (BETR)—captures change in total resources from marginal rates, base, or enforcement. We illustrate BETR’s utility through series case studies. also show how BETR can help policy makers select more efficient redistributive mechanisms.

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ژورنال

عنوان ژورنال: Journal of Legal Analysis

سال: 2021

ISSN: ['1946-5319', '2161-7201']

DOI: https://doi.org/10.1093/jla/laab003