Reglas de selección para la fiscalización de Impuestos a las Ventas
In this paper we discuss the relevance of the major results found on the literature about optimal auditing rules to the case of a commodity tax. We found out that literature’s usual recommendations are not applied by tax administrations. In our understanding, this happens because of: i) there is a key difference between the assumed objective (theoretical) of the tax administration and the actual objectives, ii) every model assumes that taxpayers know audit rules, when in fact they are kept confidential by the tax administration. iii) most models restrict tax evasion to underreporting, iv) there might be practical or non-economical issues that prevent tax administrations using optimal auditing rules. We conclude that optimal audit rules bring in a very important issue usually neglected when tax administrations design an auditing policy: the impact of the audit policy on the returns of non-audited taxpayers.
Volume (Year): XLII (2004)
Issue (Month): 2 (July)
|Contact details of provider:|| Postal: Av. Valparaíso s/n - Ciudad Universitaria - (5000) - Córdoba|
Phone: 54 0351 4437300 int 253
Fax: 54 351 433 4436
Web page: http://ief.eco.unc.edu.ar/
More information through EDIRC
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.:
- Macho-Stadler, Ines & Perez-Castrillo, J David, 2002.
"Auditing with Signals,"
London School of Economics and Political Science, vol. 69(273), pages 1-20, February.
- Inés Macho-Stadler & David Pérez-Castrillo, 1999. "Auditing with Signals," CIE Discussion Papers 1999-08, University of Copenhagen. Department of Economics. Centre for Industrial Economics.
- Ines Macho-Stadler & David Perez-Castrillo, 2000. "Auditing with Signals," Econometric Society World Congress 2000 Contributed Papers 0660, Econometric Society.
- Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association, vol. 48(4), pages 515-30, December.
- repec:ebl:ecbull:v:8:y:2003:i:9:p:1-10 is not listed on IDEAS
- Joel Slemrod & Shlomo Yitzhaki, 1985. "The Optimal Size of a Tax Collection Agency," NBER Working Papers 1759, National Bureau of Economic Research, Inc.
- Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
- Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
- Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association, vol. 48(4), pages 515-530, December.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610, Wisconsin Madison - Social Systems.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
- Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November.
- Louis Kaplow, 1989. "Optimal Taxation with Costly Enforcement and Evasion," NBER Working Papers 2996, National Bureau of Economic Research, Inc.
- Graetz, Michael J & Reinganum, Jennifer F & Wilde, Louis L, 1986. "The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement," Journal of Law, Economics and Organization, Oxford University Press, vol. 2(1), pages 1-32, Spring.
- Graetz, Michael J. & Reinganum, Jennifer F. & Wilde, Louis L., "undated". "The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement," Working Papers 589, California Institute of Technology, Division of the Humanities and Social Sciences.
- Alm, James & Blackwell, Calvin & McKee, Michael, 2004. "Audit Selection and Firm Compliance With a Broad-Based Sales Tax," National Tax Journal, National Tax Association, vol. 57(2), pages 209-227, June.
- repec:exe:wpaper:95/08 is not listed on IDEAS
- Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, number 9780521497695, January.
- Myles, G.D. & Naylor, R.A., 1995. "Tax Evasion, Social Customs and Optimal Auditing," Discussion Papers 9508, Exeter University, Department of Economics. Full references (including those not matched with items on IDEAS)
When requesting a correction, please mention this item's handle: RePEc:ief:reveye:v:42:y:2004:i:2:p:29-62. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marcelo Coser)
If references are entirely missing, you can add them using this form.