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'Sizing' the Problem of the Hard-to-Tax

In: Taxing the Hard-to-tax: Lessons from Theory and Practice

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  • James Alma
  • Jorge Martinez-Vazquez
  • Friedrich Schneiderb

Abstract

In this paper we analyze the hard-to-tax, asking the basic question: Why should the HTT matter to policy makers? We begin in Section Two by attempting to identify both the HTT and the main parameters of the problem. Section Three examines some of the impacts of the hard-to-tax, looking at revenue collections and at the structure of tax systems. Section Four explores the impact of the HTT on the allocation of resources in the economy and on the process of economic development. Section Five then looks at the impact of the HTT on equity and the distribution of income. The paper concludes with some implications for the design of tax policy design and for the administration and enforcement of tax policy.
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Suggested Citation

  • James Alma & Jorge Martinez-Vazquez & Friedrich Schneiderb, 2005. "'Sizing' the Problem of the Hard-to-Tax," Contributions to Economic Analysis, in: Taxing the Hard-to-tax: Lessons from Theory and Practice, pages 11-75, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:ceazzz:s0573-8555(04)68802-x
    DOI: 10.1016/S0573-8555(04)68802-X
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    1. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70(3), pages 215-215.
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