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fbtwitterlinkedinvimeoflicker grey 14rssslideshare1
Ray, R. (1994)
Publisher: CentER
Types: Research
Subjects:

Classified by OpenAIRE into

ACM Ref: ComputingMilieux_LEGALASPECTSOFCOMPUTING, ComputingMilieux_GENERAL
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in developing countries. This paper proposes a theory of marginal reform of indirect taxes that recognises the presence of commodity tax evasion. Illustrative evidence from Indian data confirm the sensitivity of the Pareto improving direction of marginal tax changes to alternative a priori assumptions on commodity tax evasion. The theory of marginal reform of commodity taxes is, then, extended to propose a theory of marginal reform of audits and penalties, and several propositions are derived. The underlying theory of tax design is also extended to include income tax design and income tax evasion, and a framework is proposed to allow the simultaneous analyses of both forms of tax evasion, and study of their impact on the "optimal mix" of direct and indirect taxes.
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    • Ray, R., (1985), "A Dynamic Analysis of Expenditure Patterns in Rural India", Journal of Development Economics, 19, 283-297.
    • Ray, R.(1986), "Sensitivity of 'optimal' commodity tax rates to alternative demand functional forms: an econometric case study of India", Journal of Public Economics, 31, 253-268.
    • Sandmo, A. (1981), "Income tax evasion, labour supply, and the equity-efficiency trade off", Journal of Public Economics, 16, 265-288.
    • Schweitzer, V. (1984), "Welfare analysis of excise tax evasion", Journal of Institutional and Theoretical economics, 140, 247-258.
    • Shu, W. (1992), "Income Tax Evasion and Enforcement: a purely theoretical account of Chinese income tax system", Public Finance/Finance Publiques, 47, 287-302.
    • Srinivasan, T.N. (1973), "Tax evasion: a model", Journal of Public Economics, 2, 339-346.
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