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A Cost-Benefit Analysis of the Thailand Taxpayer Survey

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Author Info
Nipon Poapongsakorn
Kovit Charnvitayapong
Duangmanee Laovakul
Somchai Suksiriserekul
Bev Dahlby

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Abstract

We investigate whether more resources should be devoted to a Thai tax enforcement program which is aimed at bringing small businesses into the tax system. We show that the appropriate criteria for determining whether more resources should be devoted to tax enforcement is whether the Atkinson–Stern condition for the optimal provision of a publicly-provided good is satisfied, or equivalently, whether the marginal cost of finds obtained through additional tax enforcement, SMCFp, is less than the marginal cost of funds obtained through raising tax rates, SMCFt. In our base case scenario, the SMCFp is 11.60 which exceeds our estimate of the SMCFt for an across-the-board increase in income tax rates on wage earners. The use of pro-poor distributional weights makes expanding the survey less attractive if the alternative way of obtaining additional tax revenue is an across-the-board income tax rate increase, while aversion to tax evasion makes it more attractive. Copyright Kluwer Academic Publishers 2000

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File URL: http://hdl.handle.net/10.1023/A:1008706113216
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 7 (2000)
Issue (Month): 1 (February)
Pages: 63-82
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Handle: RePEc:kap:itaxpf:v:7:y:2000:i:1:p:63-82

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Related research
Keywords: tax enforcement; tax evasion; cost-benefit analysis; marginal cost of public funds;

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Parthasrathi Shome & Vito Tanzi, 1993. "A Primer on Tax Evasion," IMF Working Papers 93/21, International Monetary Fund.
  2. Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November. [Downloadable!] (restricted)
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  3. Mayshar, Joram, 1991. "On Measuring the Marginal Cost of Funds Analytically," American Economic Review, American Economic Association, vol. 81(5), pages 1329-35, December. [Downloadable!] (restricted)
  4. Hans P. Binswanger, 1980. "Attitudes Toward Risk: Experimental Measurement in Rural India," Artefactual Field Experiments 0008, The Field Experiments Website. [Downloadable!]
  5. Toma, Eugenia Froedge & Toma, Mark, 1992. "Tax Collection with Agency Costs: Private Contracting or Government Bureaucrats?," Economica, London School of Economics and Political Science, vol. 59(233), pages 107-20, February. [Downloadable!] (restricted)
  6. Fortin, Bernard & Truchon, Michel & Beausejour, Louis, 1993. "On reforming the welfare system : Workfare meets the negative income tax," Journal of Public Economics, Elsevier, vol. 51(2), pages 119-151, June. [Downloadable!] (restricted)
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  7. Hansson, Ingemar & Stuart, Charles, 1985. "Tax revenue and the marginal cost of public funds in Sweden," Journal of Public Economics, Elsevier, vol. 27(3), pages 331-353, August. [Downloadable!] (restricted)
  8. Dahlby, Bev, 1998. "Progressive taxation and the social marginal cost of public funds," Journal of Public Economics, Elsevier, vol. 67(1), pages 105-122, January. [Downloadable!] (restricted)
  9. Ballard, Charles L, 1988. "The Marginal Efficiency Cost of Redistribution," American Economic Review, American Economic Association, vol. 78(5), pages 1019-33, December. [Downloadable!] (restricted)
  10. Slemrod, Joel & Yitzhaki, Shlomo, 1987. " The Optimal Size of a Tax Collection Agency," Scandinavian Journal of Economics, Blackwell Publishing, vol. 89(2), pages 183-92.
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. repec:bep:eaptop:v:6:y:2006:i:1:p:1393-1393 is not listed on IDEAS
  2. Liqun Liu, 2004. "The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs," Asia-Pacific Financial Markets, Springer, vol. 11(1), pages 17-29, January. [Downloadable!] (restricted)
  3. Das-Gupta, Arindam, 2004. "Tax compliance costs and non-filing behaviour," Working Papers 04/5, National Institute of Public Finance and Policy. [Downloadable!]
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