Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes

Arindam Das-Gupta and Ira Gang

International Tax and Public Finance, 2000, vol. 7, issue 2, 177-194

Abstract: This paper proposes a method for evaluating the impact of tax structure changes on tax revenue. The technique consists of decomposing the gap between actual revenue and potential revenue into components attributable to changes in (i) the tax rate structure (ii) deductions and (iii) tax evasion. Our results indicate that, for the Indian reform episode we examine, there were initial gains which could not be sustained over time. The magnitude of the gains from the reform were limited and failed to significantly curtail losses from tax evasion. Copyright Kluwer Academic Publishers 2000

Date: 2000
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DOI: 10.1023/A:1008704520816

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