Skip to search
Skip to main content
Search in
Keyword
Title (keyword)
Author (keyword)
Subject (keyword)
Title starts with
Subject (browse)
Author (browse)
Author (sorted by title)
Call number (browse)
search for
Search
Advanced Search
Bookmarks
(
0
)
Princeton University Library Catalog
Start over
Cite
Send
to
SMS
Email
EndNote
RefWorks
RIS
Printer
Bookmark
The Revenue Administration Gap Analysis Program : An Analytical Framework for Personal Income Tax Gap Estimation.
Author
International Monetary Fund. Fiscal Affairs Dept
[Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2021.
Description
37.
Details
Subject(s)
Expenditures, Public
[Browse]
Series
Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/009
[More in this series]
Technical Notes and Manuals
Summary note
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Source of description
Description based on publisher supplied metadata and other sources.
Contents
Front Matter--The Revenue Administration Gap Analysis Program.
Other title(s)
Revenue Administration Gap Analysis Program
ISBN
1-5135-9553-9
Statement on responsible collection description
Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage.
Read more...
Other views
Staff view
Ask a Question
Suggest a Correction
Supplementary Information