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Taxation with Costly Administration

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  • Mayshar, Joram

Abstract

The concept of a tax technology is used here as providing a unified framework for analyzing both administrative activity by tax authorities and tax-resisting activity by taxpayers. This framework provides a simple formalization of Adam Smith's four components of tax costs: administration, substitution, active noncompliance, and passive compliance. The model is used to derive policy implications concerning the proper measurement of the cost of public funds and concerning the criterion for optimal administration. Copyright 1991 by The editors of the Scandinavian Journal of Economics.

Suggested Citation

  • Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Wiley Blackwell, vol. 93(1), pages 75-88.
  • Handle: RePEc:bla:scandj:v:93:y:1991:i:1:p:75-88
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