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....

This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions...

This is the first study of compliance costs of income taxation of companies in India. These are costs to companies of obligations under income tax law and in planning to save taxes. Opportunity costs such as when tax refunds are delayed are also included. Different cost concepts include social...