Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes |
| |
Authors: | Arindam Das-Gupta Ira N. Gang |
| |
Affiliation: | (1) Economics Department, Leiden University, P.O. Box 9520, Leiden, 2300 RA, The Netherlands |
| |
Abstract: | This paper proposes a method for evaluating the impact of tax structure changes on tax revenue. The technique consists of decomposing the gap between actual revenue and potential revenue into components attributable to changes in (i) the tax rate structure (ii) deductions and (iii) tax evasion. Our results indicate that, for the Indian reform episode we examine, there were initial gains which could not be sustained over time. The magnitude of the gains from the reform were limited and failed to significantly curtail losses from tax evasion. |
| |
Keywords: | |
本文献已被 SpringerLink 等数据库收录! |
|