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| Author: | Keen, M. Mintz, J. |
| Title: | The optimal threshold for a value-added tax |
| Journal: | Journal of Public Economics
2004 : MAR, VOL. 88:3-4, p. 559-576 |
| Index terms: | Value added tax Optimization |
| Language: | eng |
| Abstract: | One of the key features of a value-added tax - and often one of the most contentious - is the thrshold level of turnover at which firms are obliged to register for the tax. This paper first develops a simple rule characterizing the optimal threshold in terms of a trade-off between tax revenues and collection costs. It then considers the implications for the optimal threshold of the production inefficiencies implied by the differential treatment of those above and below the threshold. |
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