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2013 | OriginalPaper | Buchkapitel

15. A Tax Regulatory Laffer Curve

verfasst von : Saša Drezgić, Peter Pronk

Erschienen in: Better Business Regulation in a Risk Society

Verlag: Springer New York

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Abstract

In this chapter, attention is drawn to the regulatory costs of taxation. From an economic point of view, tax regulatory costs are discussed. First, a theoretical Laffer-curve for tax regulatory costs is developed. Next, an overview is given of literature on tax regulatory costs. Finally, some remarks are made about the incidence of a tax regulatory Laffer curve.

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Vorheriges Kapitel SCM 2.0: An Argument for a Tailored Implementation

Nächstes Kapitel Sunset Legislation: Theoretical Reflections and International Experiences

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According to Moody et al. (2005) small business in USA beared the majority of tax compliance costs, or 56% of total compliance costs in 2005.

It is interesting to point out that TAS research function obtained this estimate by multiplying the number of copies of each form filed for tax year 2008 by the average amount of time the IRS estimated it took to complete the form. This method most likely underestimates the costs because all sorts of forms are not accounted for (i.e. responding of taxpayers to post-filing notices, examinations). On the other hand, they might be overestimated due to the technology improvements that enabled various tax software. That might be the reason why the aggregate burden fell down from 7.6 billion in 2008 to 6.1 in 2010. However, these gains do not accrue to small and medium enterprises (taxpayers). Therefore, we can conclude that inequality of compliance costs burden is rising. There are also differences in compliance costs burden reported by different studies even though they use the same methodology. Slemrod determined that compliance costs constitute about 13% of income tax receipts, and tax foundation even 22%! (http://www.taxfoundation.org/research/show/1281.html).

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Titel: A Tax Regulatory Laffer Curve
verfasst von: Saša Drezgić
Peter Pronk
Verlag: Springer New York
Buch: Better Business Regulation in a Risk Society
Print ISBN: 978-1-4614-4405-3

Electronic ISBN: 978-1-4614-4406-0

Copyright-Jahr: 2013
DOI: https://doi.org/10.1007/978-1-4614-4406-0_15