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5 key things about tax administration

5 key things about tax administration. Michael Keen Fiscal Affairs Department International Monetary Fund. Potential revenue base is highly concentrated in a relatively small number of firms

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5 key things about tax administration

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  1. 5 key things about tax administration Michael Keen Fiscal Affairs Department International Monetary Fund

  2. Potential revenue base is highly concentrated in a relatively small number of firms • There is an inherent time consistency problem in tax administration—an incentive to enforce less ex post than announced ex ante. Reputation matters • $1 of revenue is not worth spending $1 to collect • Good administration is no substitute for bad policy • Evaders/avoiders are smarter than administrators

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