information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for … their management, including tax administration and compliance, delivery of public services, administration of social …

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can … be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the … development of a summary measure of the impact of administrative interventions - the 'enforcement elasticity of tax revenue …

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can … be closely integrated with established frameworks for thinking about optimal tax policy. At its heart is a summary … measure of the impact of administrative interventions — the “enforcement elasticity of tax revenue” — that is a sufficient …

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can … be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the … development of a summary measure of the impact of administrative interventions-the 'enforcement elasticity of tax revenue'-that is …