The Optimal Turnover Threshold and Tax Rate for SMEs /:
Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[Washington, D.C.] :
International Monetary Fund,
[2019]
|
| Schriftenreihe: | IMF working paper ;
WP/19/98. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax or a tax on turnover, depending on whether their turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate, and threshold). Given private behavior, social welfare is optimized. We interpret the first-order conditions for welfare maximization to identify the key margins and then simulate a calibrated version of the model. |
| Beschreibung: | 1 online resource (35 pages) |
| ISBN: | 1498314295 9781498314299 |
Internformat
MARC
| LEADER | 00000cam a22000001i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBU-on1102477826 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr |n|---||||| | ||
| 008 | 190720t20192019dcu o 000 0 eng d | ||
| 040 | |a EBLCP |b eng |e pn |c EBLCP |d OCLCQ |d YDX |d OCLCQ |d N$T |d OCLCQ |d OCLCF |d OCLCQ |d VLY |d CUS |d ESU |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 1101850439 |a 1162067841 | ||
| 020 | |a 1498314295 | ||
| 020 | |a 9781498314299 |q (electronic bk.) | ||
| 035 | |a (OCoLC)1102477826 |z (OCoLC)1101850439 |z (OCoLC)1162067841 | ||
| 050 | 4 | |a HD2341 |b .W45 2019 | |
| 082 | 7 | |a 338.642 |2 23 | |
| 049 | |a MAIN | ||
| 100 | 1 | |a Wei, Feng, |e author. | |
| 245 | 1 | 4 | |a The Optimal Turnover Threshold and Tax Rate for SMEs / |c by Feng Wei and Jean-François Wen. |
| 264 | 1 | |a [Washington, D.C.] : |b International Monetary Fund, |c [2019] | |
| 264 | 4 | |c ©2019 | |
| 300 | |a 1 online resource (35 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF Working Paper ; |v WP/19/98 | |
| 588 | 0 | |a Online resource; title from PDF title page (IMF, viewed Sept. 1, 2020). | |
| 520 | 3 | |a Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax or a tax on turnover, depending on whether their turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate, and threshold). Given private behavior, social welfare is optimized. We interpret the first-order conditions for welfare maximization to identify the key margins and then simulate a calibrated version of the model. | |
| 650 | 0 | |a Small business. |0 http://id.loc.gov/authorities/subjects/sh85123568 | |
| 650 | 0 | |a Turnover tax. |0 http://id.loc.gov/authorities/subjects/sh85138939 | |
| 650 | 6 | |a Impôt sur le chiffre d'affaires. | |
| 650 | 7 | |a Small business |2 fast | |
| 650 | 7 | |a Turnover tax |2 fast | |
| 700 | 1 | |a Wen, Jean-François, |e author. |0 http://id.loc.gov/authorities/names/no94018887 | |
| 710 | 2 | |a International Monetary Fund, |e issuing body. |0 http://id.loc.gov/authorities/names/n81052755 | |
| 758 | |i has work: |a The Optimal Turnover Threshold and Tax Rate for SMEs (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGFBtwcQDQBGdx8fy6K7d3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Wei, Feng. |t Optimal Turnover Threshold and Tax Rate for SMEs. |d Washington, D.C. : International Monetary Fund, ©2019 |z 9781498312295 |
| 830 | 0 | |a IMF working paper ; |v WP/19/98. |0 http://id.loc.gov/authorities/names/no89010263 | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBU |q FWS_PDA_EBU |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2138066 |3 Volltext |
| 938 | |a EBSCOhost |b EBSC |n 2138066 | ||
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL5775676 | ||
| 938 | |a YBP Library Services |b YANK |n 300547431 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBU | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBU-on1102477826 |
|---|---|
| _version_ | 1816796934207176704 |
| adam_text | |
| any_adam_object | |
| author | Wei, Feng Wen, Jean-François |
| author_GND | http://id.loc.gov/authorities/names/no94018887 |
| author_facet | Wei, Feng Wen, Jean-François |
| author_role | aut aut |
| author_sort | Wei, Feng |
| author_variant | f w fw j f w jfw |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HD2341 |
| callnumber-raw | HD2341 .W45 2019 |
| callnumber-search | HD2341 .W45 2019 |
| callnumber-sort | HD 42341 W45 42019 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| collection | ZDB-4-EBU |
| ctrlnum | (OCoLC)1102477826 |
| dewey-full | 338.642 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 338 - Production |
| dewey-raw | 338.642 |
| dewey-search | 338.642 |
| dewey-sort | 3338.642 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03132cam a22005051i 4500</leader><controlfield tag="001">ZDB-4-EBU-on1102477826</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |n|---|||||</controlfield><controlfield tag="008">190720t20192019dcu o 000 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">EBLCP</subfield><subfield code="b">eng</subfield><subfield code="e">pn</subfield><subfield code="c">EBLCP</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">YDX</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">N$T</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCF</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">VLY</subfield><subfield code="d">CUS</subfield><subfield code="d">ESU</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">1101850439</subfield><subfield code="a">1162067841</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1498314295</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781498314299</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1102477826</subfield><subfield code="z">(OCoLC)1101850439</subfield><subfield code="z">(OCoLC)1162067841</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">HD2341</subfield><subfield code="b">.W45 2019</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">338.642</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Wei, Feng,</subfield><subfield code="e">author.</subfield></datafield><datafield tag="245" ind1="1" ind2="4"><subfield code="a">The Optimal Turnover Threshold and Tax Rate for SMEs /</subfield><subfield code="c">by Feng Wei and Jean-François Wen.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">[Washington, D.C.] :</subfield><subfield code="b">International Monetary Fund,</subfield><subfield code="c">[2019]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2019</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (35 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">IMF Working Paper ;</subfield><subfield code="v">WP/19/98</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Online resource; title from PDF title page (IMF, viewed Sept. 1, 2020).</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax or a tax on turnover, depending on whether their turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate, and threshold). Given private behavior, social welfare is optimized. We interpret the first-order conditions for welfare maximization to identify the key margins and then simulate a calibrated version of the model.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Small business.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85123568</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Turnover tax.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85138939</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Impôt sur le chiffre d'affaires.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Small business</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Turnover tax</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Wen, Jean-François,</subfield><subfield code="e">author.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no94018887</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">International Monetary Fund,</subfield><subfield code="e">issuing body.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n81052755</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">The Optimal Turnover Threshold and Tax Rate for SMEs (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCGFBtwcQDQBGdx8fy6K7d3</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Wei, Feng.</subfield><subfield code="t">Optimal Turnover Threshold and Tax Rate for SMEs.</subfield><subfield code="d">Washington, D.C. : International Monetary Fund, ©2019</subfield><subfield code="z">9781498312295</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">IMF working paper ;</subfield><subfield code="v">WP/19/98.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no89010263</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBU</subfield><subfield code="q">FWS_PDA_EBU</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2138066</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">2138066</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest Ebook Central</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL5775676</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">300547431</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBU</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-4-EBU-on1102477826 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:34Z |
| institution | BVB |
| institution_GND | http://id.loc.gov/authorities/names/n81052755 |
| isbn | 1498314295 9781498314299 |
| language | English |
| oclc_num | 1102477826 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (35 pages) |
| psigel | ZDB-4-EBU |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | International Monetary Fund, |
| record_format | marc |
| series | IMF working paper ; |
| series2 | IMF Working Paper ; |
| spelling | Wei, Feng, author. The Optimal Turnover Threshold and Tax Rate for SMEs / by Feng Wei and Jean-François Wen. [Washington, D.C.] : International Monetary Fund, [2019] ©2019 1 online resource (35 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier IMF Working Paper ; WP/19/98 Online resource; title from PDF title page (IMF, viewed Sept. 1, 2020). Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax or a tax on turnover, depending on whether their turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate, and threshold). Given private behavior, social welfare is optimized. We interpret the first-order conditions for welfare maximization to identify the key margins and then simulate a calibrated version of the model. Small business. http://id.loc.gov/authorities/subjects/sh85123568 Turnover tax. http://id.loc.gov/authorities/subjects/sh85138939 Impôt sur le chiffre d'affaires. Small business fast Turnover tax fast Wen, Jean-François, author. http://id.loc.gov/authorities/names/no94018887 International Monetary Fund, issuing body. http://id.loc.gov/authorities/names/n81052755 has work: The Optimal Turnover Threshold and Tax Rate for SMEs (Text) https://id.oclc.org/worldcat/entity/E39PCGFBtwcQDQBGdx8fy6K7d3 https://id.oclc.org/worldcat/ontology/hasWork Print version: Wei, Feng. Optimal Turnover Threshold and Tax Rate for SMEs. Washington, D.C. : International Monetary Fund, ©2019 9781498312295 IMF working paper ; WP/19/98. http://id.loc.gov/authorities/names/no89010263 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2138066 Volltext |
| spellingShingle | Wei, Feng Wen, Jean-François The Optimal Turnover Threshold and Tax Rate for SMEs / IMF working paper ; Small business. http://id.loc.gov/authorities/subjects/sh85123568 Turnover tax. http://id.loc.gov/authorities/subjects/sh85138939 Impôt sur le chiffre d'affaires. Small business fast Turnover tax fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85123568 http://id.loc.gov/authorities/subjects/sh85138939 |
| title | The Optimal Turnover Threshold and Tax Rate for SMEs / |
| title_auth | The Optimal Turnover Threshold and Tax Rate for SMEs / |
| title_exact_search | The Optimal Turnover Threshold and Tax Rate for SMEs / |
| title_full | The Optimal Turnover Threshold and Tax Rate for SMEs / by Feng Wei and Jean-François Wen. |
| title_fullStr | The Optimal Turnover Threshold and Tax Rate for SMEs / by Feng Wei and Jean-François Wen. |
| title_full_unstemmed | The Optimal Turnover Threshold and Tax Rate for SMEs / by Feng Wei and Jean-François Wen. |
| title_short | The Optimal Turnover Threshold and Tax Rate for SMEs / |
| title_sort | optimal turnover threshold and tax rate for smes |
| topic | Small business. http://id.loc.gov/authorities/subjects/sh85123568 Turnover tax. http://id.loc.gov/authorities/subjects/sh85138939 Impôt sur le chiffre d'affaires. Small business fast Turnover tax fast |
| topic_facet | Small business. Turnover tax. Impôt sur le chiffre d'affaires. Small business Turnover tax |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2138066 |
| work_keys_str_mv | AT weifeng theoptimalturnoverthresholdandtaxrateforsmes AT wenjeanfrancois theoptimalturnoverthresholdandtaxrateforsmes AT internationalmonetaryfund theoptimalturnoverthresholdandtaxrateforsmes AT weifeng optimalturnoverthresholdandtaxrateforsmes AT wenjeanfrancois optimalturnoverthresholdandtaxrateforsmes AT internationalmonetaryfund optimalturnoverthresholdandtaxrateforsmes |