Limited tax capacity and the optimal taxation of firms

Detalhes bibliográficos
Autor(a) principal: Arbex, Marcelo Aarestru
Data de Publicação: 2020
Outros Autores: Mattos, Enlinson
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
Texto Completo: https://hdl.handle.net/10438/29838
Resumo: Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of upstream versus downstream informal firms, we characterize the optimal taxation of firms in a limited tax capacity economy to compare with the optimal value-added and turnover taxes. We show that the elasticities of misreported sales and purchase gaps to policy instruments are behavioral statistics that complement the traditional Diamond and Mirrlees (1971a)’s mechanical effect of taxation. Numerical results suggest turnover taxes can be welfare enhancing vis-`a-vis a value-added system.
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spelling Arbex, Marcelo AarestruMattos, EnlinsonEscolas::EESP2020-11-12T19:46:15Z2020-11-12T19:46:15Z2020-11TD 539https://hdl.handle.net/10438/29838Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of upstream versus downstream informal firms, we characterize the optimal taxation of firms in a limited tax capacity economy to compare with the optimal value-added and turnover taxes. We show that the elasticities of misreported sales and purchase gaps to policy instruments are behavioral statistics that complement the traditional Diamond and Mirrlees (1971a)’s mechanical effect of taxation. Numerical results suggest turnover taxes can be welfare enhancing vis-`a-vis a value-added system.engTextos para Discussão / Working Paper Series; TD 539Optimal VAT taxationB2BB2CEconomiaImpostosEmpresas - ImpostosLimited tax capacity and the optimal taxation of firmsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVTEXTTD 539 - Enlinson Mattos.pdf.txtTD 539 - Enlinson Mattos.pdf.txtExtracted texttext/plain102390https://repositorio.fgv.br/bitstreams/5db4b890-a9bf-439a-acc3-b88bea509783/download90f607d5277c4c0ca95b492215557726MD55THUMBNAILTD 539 - Enlinson Mattos.pdf.jpgTD 539 - Enlinson Mattos.pdf.jpgGenerated Thumbnailimage/jpeg6391https://repositorio.fgv.br/bitstreams/9ecdd79d-1187-4ff3-b12d-cc1cc6cf0a10/download3e9bb4fc0bc7027fc90845d6f0a015e9MD56ORIGINALTD 539 - Enlinson Mattos.pdfTD 539 - Enlinson 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dc.title.eng.fl_str_mv Limited tax capacity and the optimal taxation of firms
title Limited tax capacity and the optimal taxation of firms
spellingShingle Limited tax capacity and the optimal taxation of firms
Arbex, Marcelo Aarestru
Optimal VAT taxation
B2B
B2C
Economia
Impostos
Empresas - Impostos
title_short Limited tax capacity and the optimal taxation of firms
title_full Limited tax capacity and the optimal taxation of firms
title_fullStr Limited tax capacity and the optimal taxation of firms
title_full_unstemmed Limited tax capacity and the optimal taxation of firms
title_sort Limited tax capacity and the optimal taxation of firms
author Arbex, Marcelo Aarestru
author_facet Arbex, Marcelo Aarestru
Mattos, Enlinson
author_role author
author2 Mattos, Enlinson
author2_role author
dc.contributor.unidadefgv.por.fl_str_mv Escolas::EESP
dc.contributor.author.fl_str_mv Arbex, Marcelo Aarestru
Mattos, Enlinson
dc.subject.eng.fl_str_mv Optimal VAT taxation
B2B
B2C
topic Optimal VAT taxation
B2B
B2C
Economia
Impostos
Empresas - Impostos
dc.subject.area.por.fl_str_mv Economia
dc.subject.bibliodata.por.fl_str_mv Impostos
Empresas - Impostos
description Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of upstream versus downstream informal firms, we characterize the optimal taxation of firms in a limited tax capacity economy to compare with the optimal value-added and turnover taxes. We show that the elasticities of misreported sales and purchase gaps to policy instruments are behavioral statistics that complement the traditional Diamond and Mirrlees (1971a)’s mechanical effect of taxation. Numerical results suggest turnover taxes can be welfare enhancing vis-`a-vis a value-added system.
publishDate 2020
dc.date.accessioned.fl_str_mv 2020-11-12T19:46:15Z
dc.date.available.fl_str_mv 2020-11-12T19:46:15Z
dc.date.issued.fl_str_mv 2020-11
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.uri.fl_str_mv https://hdl.handle.net/10438/29838
dc.identifier.sici.none.fl_str_mv TD 539
identifier_str_mv TD 539
url https://hdl.handle.net/10438/29838
dc.language.iso.fl_str_mv eng
language eng
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