Discussion of Revenue Estimation Methodology and Process

Discussion of Revenue Estimation Methodology and Process PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36

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Book Description

Discussion of Revenue Estimation Methodology and Process

Discussion of Revenue Estimation Methodology and Process PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36

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Book Description


Discussion of Revenue Estimation Methodology and Process

Discussion of Revenue Estimation Methodology and Process PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 30

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Book Description


Discussion of Revenue Estimation Methodology and Process

Discussion of Revenue Estimation Methodology and Process PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 30

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Book Description


Discussion of Revenue Estimation Methodology and Process

Discussion of Revenue Estimation Methodology and Process PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 32

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Book Description


Explanation of Methodology Used to Estimate Proposals Affecting the Taxation of Income from Capital Gains

Explanation of Methodology Used to Estimate Proposals Affecting the Taxation of Income from Capital Gains PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 80

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The Revenue Administration–Gap Analysis Program

The Revenue Administration–Gap Analysis Program PDF Author: Mr.Eric Hutton
Publisher: International Monetary Fund
ISBN: 1475583613
Category : Business & Economics
Languages : en
Pages : 32

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Book Description
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.

The Revenue Administration Gap Analysis Program

The Revenue Administration Gap Analysis Program PDF Author: International Monetary
Publisher: International Monetary Fund
ISBN: 1513577174
Category : Business & Economics
Languages : en
Pages : 38

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Book Description
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.

Statistical Methodology of Revenue Sharing and Related Estimate Studies

Statistical Methodology of Revenue Sharing and Related Estimate Studies PDF Author: American Statistical Association
Publisher:
ISBN:
Category : Revenue sharing
Languages : en
Pages : 72

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Book Description


The Revenue Administration–Gap Analysis Program

The Revenue Administration–Gap Analysis Program PDF Author: Mr.Eric Hutton
Publisher: International Monetary Fund
ISBN: 1475592833
Category : Business & Economics
Languages : en
Pages : 32

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Book Description
The IMFs Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g. delays in refunds) from those due to actual changes in taxpayer compliance.

Estimating After-tax Money Income Distributions Using Data from the March Current Population Survey

Estimating After-tax Money Income Distributions Using Data from the March Current Population Survey PDF Author: Charles T. Nelson
Publisher:
ISBN:
Category : Income
Languages : en
Pages : 68

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Book Description
Shows 21 household income levels before and after taxes according to age, race, and Spanish origin of householder, household type and size, and housing tenure. Statistics cover aggregate income (all households), mean income, income per household.