The optimal treatment of tax expenditures
نویسندگان
چکیده
منابع مشابه
The optimal treatment of tax expenditures
This paper analyzes the optimal treatment of tax expenditures. It develops an optimal tax model where individuals derive utility from spending on a ‘‘contribution’’ good such as charitable giving. The contribution good has also a public good effect on all individuals in the economy. The government imposes linear taxes on earnings and on the contribution good so as to maximize welfare. The gover...
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T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2004
ISSN: 0047-2727
DOI: 10.1016/j.jpubeco.2003.09.004