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Efficient Revenue Administration

In: The International Handbook of Public Financial Management

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  • Richard Highfield

Abstract

This chapter addresses issues associated with the conduct of efficient revenue administration operations. The operation of a tax system gives rise to three different types of costs: deadweight loss (i.e., the impact on economic efficiency resulting from existence of a tax), compliance costs and administrative costs (i.e., costs incurred by government to administer the tax system). This chapter is concerned principally with the last of these. The term “efficiency” is viewed primarily from the perspective of ensuring an optimal flow of outputs (e.g., revenue, numbers of taxpayers) to government for a given level of administrative inputs (i.e., public sector funds).

Suggested Citation

  • Richard Highfield, 2013. "Efficient Revenue Administration," Palgrave Macmillan Books, in: Richard Allen & Richard Hemming & Barry H. Potter (ed.), The International Handbook of Public Financial Management, chapter 21, pages 453-479, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-31530-4_22
    DOI: 10.1057/9781137315304_22
    as

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