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  1. Tax Design, Information, and Elasticities
    Evidence From the French Wealth Tax
    Author: Garbinti, Bertrand; Goupille-Lebret, Jonathan; Muñoz, Mathilde; Stantcheva, Stefanie; Zucman, Gabriel
    Published: June 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    We study a French wealth tax reform that starkly reduced the information some taxpayers must report to the tax authority. Using a new dynamic bunching approach we estimate the average response to the reform, the share of compliers, and the local... more

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    We study a French wealth tax reform that starkly reduced the information some taxpayers must report to the tax authority. Using a new dynamic bunching approach we estimate the average response to the reform, the share of compliers, and the local average treatment effect. The annual wealth growth rate of treated taxpayers falls by 0.5 percentage points after the reform. This decline is likely due to increased evasion, as suggested by the sharp responses in self-reported wealth but not in third-party-reported incomes. The wealth tax base becomes more elastic post reform, illustrating the key role of information policy choices for tax base elasticities

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: NBER working paper series ; no. w31333
    Subjects: Vermögensteuer; Elastizität; Steuerreform; Steuerwirkung; Steuervermeidung; Frankreich; Tax Evasion and Avoidance; Household
    Scope: 1 Online-Ressource, illustrations (black and white)
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  2. The Offshore World According to FATCA
    New Evidence on the Foreign Wealth of U.S. Households
    Author: Johannesen, Niels; Reck, Daniel; Risch, Max; Slemrod, Joel; Guyton, John; Langetieg, Patrick
    Published: March 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    This paper uses account-level information, reported to the IRS by foreign financial institutions under the Foreign Account Tax Compliance Act (FATCA), to produce new evidence on the foreign financial wealth of U.S. households. We find that U.S.... more

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    This paper uses account-level information, reported to the IRS by foreign financial institutions under the Foreign Account Tax Compliance Act (FATCA), to produce new evidence on the foreign financial wealth of U.S. households. We find that U.S. taxpayers hold around $4 trillion in foreign accounts, almost half in jurisdictions usually considered tax havens. Combining the FATCA reports with other administrative tax data and tracing account ownership through partnerships, we document a steep income gradient in the propensity to hold assets in foreign financial institutions. Specifically, more than 60% of the individuals in the top 0.01% of the income distribution own foreign accounts, the vast majority in tax havens and more than half through a partnership. We discuss the likely implications of these findings for the overall impact of FATCA on tax compliance and government revenue

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: NBER working paper series ; no. w31055
    Subjects: Privater Haushalt; Vermögen; Internationaler Finanzmarkt; Steuervermeidung; USA; Personal Income and Other Nonbusiness Taxes and Subsidies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource, illustrations (black and white)
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  3. Wayfair
    A Step Towards the Destination, But Sales Tax Competition Remains
    Author: Bruce, Donald J.; Fox, William F.; Shute, Alannah M.
    Published: March 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet,... more

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    The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border shopping, which is often subject to origin taxation, back to prominence among policy makers and researchers. We provide a detailed discussion of state and local sales tax features and the extent to which they have fostered sales tax competition in recent decades. We then explore the extent to which greater destination taxation has influenced the location of (a) consumer purchases and (b) business locations using two different empirical approaches. First, we analyze county-level data for Tennessee and select surrounding states to provide suggestive evidence that sales tax collections have grown more in rural Tennessee counties and less in Tennessee border counties since Wayfair. Additionally, we show that collections have grown more since Wayfair in North Carolina counties along the Tennessee border, where the tax rate differential is on the order of 3.3 percentage points. Second, we examine state-level data to show that business applications have grown at much faster rates after Wayfair in states with the highest sales tax rates. We attribute this to the removal of the significant disincentive to establish sales tax nexus that dominated the pre-Wayfair environment

     
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    Source: Union catalogues
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    Series: NBER working paper series ; no. w31074
    Subjects: Umsatzsteuer; Teilstaat; Steuerwettbewerb; Steuerpolitik; Steuervermeidung; Konsumentenverhalten; Betriebliche Standortwahl; USA; General; Tax Evasion and Avoidance; Other Sources of Revenue; State and Local Taxation, Subsidies, and Revenue; Intergovernmental Relations; Federalism; Secession
    Scope: 1 Online-Ressource, illustrations (black and white)
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  4. Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
    Author: Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; Ullmann, Robert
    Published: May 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government's imposition of a minimum tax rate in 2004, some... more

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    German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government's imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town of Norderfriedrichskoog chose to act as tax havens by setting a zero tax rate. We combine administrative microdata from firm tax returns with municipality-level information to study the choice to become a tax haven; the (reported and real) income tax havens attracted from other municipalities before and after the introduction of the minimum tax rate; and how the introduction of the minimum tax rate affected tax competition between municipalities. We find that income was shifted to tax haven municipalities both before and after the introduction of the minimum tax rate. The mandated increase in tax havens' tax rates did not lead to rate increases (or decreases) among municipalities in general, or among tax haven municipalities' geographical neighbors. Our results suggest that tax havens largely did not affect the business tax rates set by non-havens

     
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    Source: Union catalogues
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    Series: NBER working paper series ; no. w31225
    Subjects: Gewerbesteuer; Steuertarif; Steueroase; Steuerwettbewerb; Steuerpolitik; Wirkungsanalyse; Deutschland; Business Taxes and Subsidies; Tax Evasion and Avoidance; State and Local Taxation, Subsidies, and Revenue
    Scope: 1 Online-Ressource, illustrations (black and white)
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  5. The State Capacity Ceiling on Tax Rates
    Evidence from Randomized Tax Abatements in the DRC
    Author: Bergeron, Augustin; Tourek, Gabriel Z.; Weigel, Jonathan
    Published: September 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low-income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate... more

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    This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low-income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities reveals that the status quo rate lies above the revenue-maximizing tax rate (RMTR). Reducing rates by about one-third would maximize government revenue by increasing tax compliance. We then exploit two sources of variation in enforcement -- randomized enforcement letters and random assignment of tax collectors -- to show that the RMTR increases with enforcement. Including an enforcement message on tax letters or replacing tax collectors in the bottom quartile of enforcement capacity with average collectors would raise the RMTR by about 40%. Tax rates and enforcement are thus complementary levers. Jointly optimizing tax rates and enforcement would lead to 26% higher revenue gains than optimizing them independently. These findings provide experimental evidence that low government enforcement capacity sets a binding ceiling on the revenue-maximizing tax rate in some developing countries, thereby demonstrating the value of increasing tax rates in tandem with enforcement to expand fiscal capacity

     
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    Source: Union catalogues
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    Series: NBER working paper series ; no. w31685
    Subjects: Steuertarif; Steuereinnahmen; Besteuerungsverfahren; Steuermoral; Rechtsdurchsetzung; Kongo (Demokratische Republik); Structure, Scope, and Performance of Government; Efficiency; Optimal Taxation; Tax Evasion and Avoidance; State and Local Taxation, Subsidies, and Revenue; Microeconomic Analyses of Economic Development
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  6. Rethinking the Informal Economy and the Hugo Effect
    Author: Pappadà, Francesco; Rogoff, Kenneth S.
    Published: December 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    This paper offers a new approach to measuring the size of the informal economy based on VAT data for the European Union. Although data intensive, our EVADE measure is simpler and more transparent than existing measures. EVADE also shows more... more

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    This paper offers a new approach to measuring the size of the informal economy based on VAT data for the European Union. Although data intensive, our EVADE measure is simpler and more transparent than existing measures. EVADE also shows more variation across countries of Europe than earlier measures, including higher informality in Greece, Italy and Spain, for example. Moreover, we find considerably higher variation within countries across time; in a cross-country time series regression, controlling for tax rates, we confirm that the informal economy grows significantly in recessions and decreases in booms, which we term the "Hugo effect"

     
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    Source: Union catalogues
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    Series: NBER working paper series ; no. w31963
    Subjects: Informelle Wirtschaft; Messung; Umsatzsteuer; Konjunktur; EU-Staaten; Informal Economy; Underground Economy; Business Fluctuations; Cycles; Tax Evasion and Avoidance; Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    Scope: 1 Online-Ressource, illustrations (black and white)
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  7. Compliance risk management
    developing compliance improvement plans
    Author: Brondolo, John; Chooi, Annette; Schloss, Trevor; Siouclis, Anthony J.
    Published: 2022
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax... more

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    All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
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    Series: Technical notes and manuals ; volume 2022, issue 001
    Subjects: National Government Expenditures and Related Policies; Risk Rating; Risk Treatment Template; Tax Compliance, Revenue, Revenue Administration and Risk Management; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 62 Seiten), Illustrationen
  8. Business continuity planning for government cash and debt management
    Author: Balibek, Emre; Storkey, Ian; Yavuz, H. Hakan
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    Cash and debt management operations are part of the 'transactional' functions of public financial management. It is critical that these functions are resilient to external disruptions, ranging from information and communication technology (ICT)... more

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    Cash and debt management operations are part of the 'transactional' functions of public financial management. It is critical that these functions are resilient to external disruptions, ranging from information and communication technology (ICT) system outages to natural disasters. This technical manual aims to provide guidance on the steps that government cash and debt management units can follow to develop and implement a practical business continuity plan that economizes the resources used. It also discusses the evolving nature of business disruption risks faced by cash and debt management over the last decade, including the COVID-19 pandemic, as well as risk mitigation solutions that have emerged

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
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    ISBN: 9781513597973
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    Series: Technical notes and manuals ; TNM/2021, 010
    Subjects: Business continuity planning; business impact analysis; operational risk management; National Government Expenditures and Related Policies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  9. Revenue administration gap analysis program
    an analytical framework for personal income tax gap estimation
    Author: Thackray, Mick; Jennings, Sarah; Knudsen, Martin B.
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior... more

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    It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population

     
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    Source: Staatsbibliothek zu Berlin
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    ISBN: 9781513577173
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    Series: Technical notes and manuals ; TNM/2021, 009
    Subjects: Tax Administration; Tax Compliance; Personal Income Tax; Tax Gap; Tax Avoidance; Tax Evasion; Random Audit Program; Shadow Economy; Non-Observed Economy; National Government Expenditures and Related Policies; Personal Income Tax; Tax Administration; Tax Compliance; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  10. Integrating the collection of social insurance contributions and personal income taxes
    Author: Orhnial, Tony
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    This technical note addresses the following questions: -- What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? -- What is the case for... more

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    This technical note addresses the following questions: -- What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? -- What is the case for transferring responsibility for a country's SIC collection from its social insurance agency(ies) to its tax authority (Section II)? -- What changes does such integration of collection functions involve (Section III)? -- Are there any lessons from international experience to guide such reforms (Section IV)? -- How to build on these lessons when planning a transfer of collection functions (Section V)? -- Are there any beneficial alternatives to full integration of functions (Section VI)?

     
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    Source: Staatsbibliothek zu Berlin
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    Media type: Ebook
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    ISBN: 9781513582757
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    Series: Technical notes and manuals ; TNM/2021, 008
    Subjects: Tax administration; Personal Income Tax; Social Security; National Government Expenditures and Related Policies; Personal Income and Other Nonbusiness Taxes; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  11. DIGNAR-19 toolkit manual
    Author: Aligishiev, Zamid; Melina, Giovanni; Zanna, Luis-Felipe
    Published: June 2021
    Publisher:  International Monetary Fund, Research Department and Institute for Capacity Development, Washington, DC

    This note is a user's manual for the DIGNAR-19 toolkit, an application aimed at facilitating the use of the DIGNAR-19 model by economists with no to little knowledge of Matlab and Dynare via a user-friendly Excel-based interface. he toolkit comprises... more

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    This note is a user's manual for the DIGNAR-19 toolkit, an application aimed at facilitating the use of the DIGNAR-19 model by economists with no to little knowledge of Matlab and Dynare via a user-friendly Excel-based interface. he toolkit comprises three tools-the simulation tool, the graphing tool, and the realism tool-that translate the contents of an Excel input file into instructions for Matlab/Dynare programs. These programs are executed behind the scenes. Outputs are saved in a separate Excel file and can also be visualized in customizable charts

     
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    Source: Staatsbibliothek zu Berlin
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    ISBN: 9781513583242
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    Series: Technical notes and manuals ; volume 2021, issue 007
    Subjects: COVID-19; Natural Resources; Public Investment; Debt Sustainability; Capital; Intangible Capital; Investment; National Government Expenditures and Related Policies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  12. A guide and tool for projecting public debt and fiscal adjustment paths with local- and foreign-currency debt
    Author: Aligishiev, Zamid; Acosta Ormaechea, Santiago Leonardo Enrique; Martinez, Leonardo
    Published: May 2021
    Publisher:  International Monetary Fund, Institute for Capacity Development, Washington, DC

    This guide presents the analytical underpinnings and a user manual for the Excel-based Public Debt Dynamics Tool (DDT) more

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    This guide presents the analytical underpinnings and a user manual for the Excel-based Public Debt Dynamics Tool (DDT)

     
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    Source: Staatsbibliothek zu Berlin
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    ISBN: 9781513577289
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    Series: Technical notes and manuals ; volume 2021, issue 005
    Subjects: Public debt dynamics; local- and foreign-currency debt; fiscal adjustment paths; Excel-based Public Debt Dynamics Tool (DDT); Debt Management; Debt; National Government Expenditures and Related Policies; Sovereign Debt; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  13. Administering the value-added tax on imported digital services and low-value imported goods
    Author: Brondolo, John; Konza, Mark; Acosta Ormaechea, Santiago Leonardo Enrique; Martinez, Leonardo
    Published: March 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC

    This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2)... more

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    This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

     
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    Source: Staatsbibliothek zu Berlin
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    ISBN: 9781513576480
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    Series: Technical notes and manuals ; volume 2021, issue 004
    Subjects: Tax administration; Value-Added Tax; Goods and Services Tax; E-Commerce; Cross-Border Digital Services; Low-Value Imported Goods; Business Taxes and Subsidies; National Government Expenditures and Related Policies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  14. How to assess country risk
    the vulnerability exercise approach using machine learning
    Contributor: Panth, Sanjaya (HerausgeberIn)
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    The IMF's Vulnerability Exercise (VE) is a cross-country exercise that identifies country-specific near-term macroeconomic risks. As a key element of the Fund's broader risk architecture, the VE is a bottom-up, multi-sectoral approach to risk... more

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    The IMF's Vulnerability Exercise (VE) is a cross-country exercise that identifies country-specific near-term macroeconomic risks. As a key element of the Fund's broader risk architecture, the VE is a bottom-up, multi-sectoral approach to risk assessments for all IMF member countries. The VE modeling toolkit is regularly updated in response to global economic developments and the latest modeling innovations. The new generation of VE models presented here leverages machine-learning algorithms. The models can better capture interactions between different parts of the economy and non-linear relationships that are not well measured in 'normal times.' The performance of machine-learning-based models is evaluated against more conventional models in a horse-race format. The paper also presents direct, transparent methods for communicating model results

     
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  15. Digitalization and tax compliance spillovers
    evidence from a VAT e-invoicing reform in Peru
    Author: Bellon, Matthieu; Chang, Jillie; Dabla-Norris, Era; Khalid, Salma; Paliza, Juan Carlos; Villena, Pilar
    Published: 2022 MAR
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We... more

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    Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is higher amongst firms with partners who are mandated to adopt e-invoicing, implying positive technology adoption spillovers. Spillovers are stronger from downstream partners and from export-oriented firms. Firms are less likely to continue transacting with a partner who has been mandated into e-invoicing, with the effect only partially reversed if both firms adopt e-invoicing, suggesting that network segmentation may occur. Smaller firms who transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their partner is mandated to adopt e-invoicing, suggesting positive spillovers in tax compliance behavior for this subset of firms

     
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    Source: Staatsbibliothek zu Berlin
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    Media type: Ebook
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    ISBN: 9798400204876
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    Series: Working paper / International Monetary Fund ; WP/22, 57
    Subjects: VAT; tax compliance; technology spillovers; firm transaction data; Business Taxes and Subsidies; Firm Behavior; Firm Performance; Formal and Informal Sectors; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  16. Compliance risk management
    developing compliance improvement plans
    Author: Brondolo, John; Chooi, Annette; Schloss, Trevor; Siouclis, Anthony J.
    Published: 2022
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax... more

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    All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
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    Series: Technical notes and manuals ; volume 2022, issue 001
    Subjects: National Government Expenditures and Related Policies; Risk Rating; Risk Treatment Template; Tax Compliance, Revenue, Revenue Administration and Risk Management; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 62 Seiten), Illustrationen
  17. Business continuity planning for government cash and debt management
    Author: Balibek, Emre; Storkey, Ian; Yavuz, H. Hakan
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    Cash and debt management operations are part of the 'transactional' functions of public financial management. It is critical that these functions are resilient to external disruptions, ranging from information and communication technology (ICT)... more

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    Cash and debt management operations are part of the 'transactional' functions of public financial management. It is critical that these functions are resilient to external disruptions, ranging from information and communication technology (ICT) system outages to natural disasters. This technical manual aims to provide guidance on the steps that government cash and debt management units can follow to develop and implement a practical business continuity plan that economizes the resources used. It also discusses the evolving nature of business disruption risks faced by cash and debt management over the last decade, including the COVID-19 pandemic, as well as risk mitigation solutions that have emerged

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
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    ISBN: 9781513597973
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    Series: Technical notes and manuals ; TNM/2021, 010
    Subjects: Business continuity planning; business impact analysis; operational risk management; National Government Expenditures and Related Policies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  18. Revenue administration gap analysis program
    an analytical framework for personal income tax gap estimation
    Author: Thackray, Mick; Jennings, Sarah; Knudsen, Martin B.
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior... more

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    It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
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    ISBN: 9781513577173
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    Series: Technical notes and manuals ; TNM/2021, 009
    Subjects: Tax Administration; Tax Compliance; Personal Income Tax; Tax Gap; Tax Avoidance; Tax Evasion; Random Audit Program; Shadow Economy; Non-Observed Economy; National Government Expenditures and Related Policies; Personal Income Tax; Tax Administration; Tax Compliance; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  19. Integrating the collection of social insurance contributions and personal income taxes
    Author: Orhnial, Tony
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    This technical note addresses the following questions: -- What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? -- What is the case for... more

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    This technical note addresses the following questions: -- What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? -- What is the case for transferring responsibility for a country's SIC collection from its social insurance agency(ies) to its tax authority (Section II)? -- What changes does such integration of collection functions involve (Section III)? -- Are there any lessons from international experience to guide such reforms (Section IV)? -- How to build on these lessons when planning a transfer of collection functions (Section V)? -- Are there any beneficial alternatives to full integration of functions (Section VI)?

     
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    Source: Staatsbibliothek zu Berlin
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    ISBN: 9781513582757
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    Series: Technical notes and manuals ; TNM/2021, 008
    Subjects: Tax administration; Personal Income Tax; Social Security; National Government Expenditures and Related Policies; Personal Income and Other Nonbusiness Taxes; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  20. DIGNAR-19 toolkit manual
    Author: Aligishiev, Zamid; Melina, Giovanni; Zanna, Luis-Felipe
    Published: June 2021
    Publisher:  International Monetary Fund, Research Department and Institute for Capacity Development, Washington, DC

    This note is a user's manual for the DIGNAR-19 toolkit, an application aimed at facilitating the use of the DIGNAR-19 model by economists with no to little knowledge of Matlab and Dynare via a user-friendly Excel-based interface. he toolkit comprises... more

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    This note is a user's manual for the DIGNAR-19 toolkit, an application aimed at facilitating the use of the DIGNAR-19 model by economists with no to little knowledge of Matlab and Dynare via a user-friendly Excel-based interface. he toolkit comprises three tools-the simulation tool, the graphing tool, and the realism tool-that translate the contents of an Excel input file into instructions for Matlab/Dynare programs. These programs are executed behind the scenes. Outputs are saved in a separate Excel file and can also be visualized in customizable charts

     
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    Source: Staatsbibliothek zu Berlin
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    ISBN: 9781513583242
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    Series: Technical notes and manuals ; volume 2021, issue 007
    Subjects: COVID-19; Natural Resources; Public Investment; Debt Sustainability; Capital; Intangible Capital; Investment; National Government Expenditures and Related Policies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  21. A guide and tool for projecting public debt and fiscal adjustment paths with local- and foreign-currency debt
    Author: Aligishiev, Zamid; Acosta Ormaechea, Santiago Leonardo Enrique; Martinez, Leonardo
    Published: May 2021
    Publisher:  International Monetary Fund, Institute for Capacity Development, Washington, DC

    This guide presents the analytical underpinnings and a user manual for the Excel-based Public Debt Dynamics Tool (DDT) more

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    This guide presents the analytical underpinnings and a user manual for the Excel-based Public Debt Dynamics Tool (DDT)

     
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    Source: Staatsbibliothek zu Berlin
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    ISBN: 9781513577289
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    Series: Technical notes and manuals ; volume 2021, issue 005
    Subjects: Public debt dynamics; local- and foreign-currency debt; fiscal adjustment paths; Excel-based Public Debt Dynamics Tool (DDT); Debt Management; Debt; National Government Expenditures and Related Policies; Sovereign Debt; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  22. Administering the value-added tax on imported digital services and low-value imported goods
    Author: Brondolo, John; Konza, Mark; Acosta Ormaechea, Santiago Leonardo Enrique; Martinez, Leonardo
    Published: March 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC

    This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2)... more

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    This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

     
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    Source: Staatsbibliothek zu Berlin
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    ISBN: 9781513576480
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    Series: Technical notes and manuals ; volume 2021, issue 004
    Subjects: Tax administration; Value-Added Tax; Goods and Services Tax; E-Commerce; Cross-Border Digital Services; Low-Value Imported Goods; Business Taxes and Subsidies; National Government Expenditures and Related Policies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  23. How to assess country risk
    the vulnerability exercise approach using machine learning
    Contributor: Panth, Sanjaya (HerausgeberIn)
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    The IMF's Vulnerability Exercise (VE) is a cross-country exercise that identifies country-specific near-term macroeconomic risks. As a key element of the Fund's broader risk architecture, the VE is a bottom-up, multi-sectoral approach to risk... more

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    The IMF's Vulnerability Exercise (VE) is a cross-country exercise that identifies country-specific near-term macroeconomic risks. As a key element of the Fund's broader risk architecture, the VE is a bottom-up, multi-sectoral approach to risk assessments for all IMF member countries. The VE modeling toolkit is regularly updated in response to global economic developments and the latest modeling innovations. The new generation of VE models presented here leverages machine-learning algorithms. The models can better capture interactions between different parts of the economy and non-linear relationships that are not well measured in 'normal times.' The performance of machine-learning-based models is evaluated against more conventional models in a horse-race format. The paper also presents direct, transparent methods for communicating model results

     
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  24. Using Divide-and-Conquer to Improve Tax Collection
    Evidence from the Field
    Author: Del Carpio, Lucía; Kapon, Samuel; Chassang, Sylvain
    Published: July 2022
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    In the context of collecting property taxes from 13432 households in a district of Lima (Peru), we investigate whether prioritized enforcement can improve the effective use of limited enforcement capacity. We randomly assign households to two... more

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    In the context of collecting property taxes from 13432 households in a district of Lima (Peru), we investigate whether prioritized enforcement can improve the effective use of limited enforcement capacity. We randomly assign households to two treatment arms: one replicating the city's usual collection policy, and one implementing a prioritized enforcement rule in which households are ordered according to a suitable rank and sequentially issued clear short-term promises of collection if they fail to make minimum tax payments. Raw findings show that prioritized enforcement improved tax collection by increasing tax revenue, and decreasing the number of costly collection actions taken. We identify an important friction ignored by existing theory: tax-payers' response to incentives is slow, which changes the optimal management of collection promises. Finally, we estimate a model of tax-payer behavior and use it to produce counterfactual treatment estimates for other collection policies of interest. In particular, we estimate that, keeping the number of collection actions fixed, prioritized enforcement would increase tax revenue over 5 months by 11.3%

     
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    Source: Union catalogues
    Language: English
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    Series: NBER working paper series ; no. w30218
    Subjects: Grundsteuer; Besteuerungsverfahren; Steuervermeidung; Experiment; Peru; Lima; Noncooperative Games; Microeconomic Policy: Formulation, Implementation, and Evaluation; Asymmetric and Private Information; Mechanism Design; Tax Evasion and Avoidance
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  25. Ghosting the Tax Authority
    Fake Firms and Tax Fraud
    Author: Carrillo, Paul E.; Donaldson, Dave; Pomeranz, Dina; Singhal, Monica
    Published: July 2022
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    An important but poorly understood form of firm tax evasion arises from the use of "ghost firms"--fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using... more

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    An important but poorly understood form of firm tax evasion arises from the use of "ghost firms"--fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador. Ghost transactions are widespread, prevalent among large firms and firms with high-income owners, and exhibit suspicious patterns in comparison to ordinary transactions: bunching at round numbers, at the end of the fiscal year, and just below financial system thresholds. We go on to study an innovative enforcement intervention that targeted ghost clients rather than ghosts themselves, which led to substantial tax recovery

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: NBER working paper series ; no. w30242
    Subjects: Steuervermeidung; Ecuador; Ghost firm; Business Taxes and Subsidies; Tax Evasion and Avoidance; Firm
    Scope: 1 Online-Ressource, illustrations (black and white)
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    Hardcopy version available to institutional subscribers