Optimal Sales Tax Rebates and Tax Enforcement Consumers

Seminários Acadêmicos
Insper Instituto de Ensino e Pesquisa

Enlinson Mattos (FGV/SP)

We study an optimal commodity taxation problem and show that consumers have an important role as tax enforcers. Firms evade taxes by not issuing sales receipts. Requesting receipts is costly for buyers but forces firms to remit taxes to the government. To compensate buyers, the government offers a tax rebate, which has a non-trivial income effect and modi.es the traditional “Ramsey equation”. Tax-enforcement policies affect buyers’ allocations directly and via the standard changes in the good’s price. The optimal policies depend on buyers’ auditing and firms’ concealment technologies. Welfare is higher if consumer auditing is the only tax enforcement policy.

Data: 28 / 08 / 2013 (quarta-feira)
Horário: 12h
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