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This report presents estimates of the tax gap for Denmark for the period 2008–12. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap. The methodology employs a top-down approach for estimating the potential VAT base, using statistical data on value-added generated in each sector and constructs the accrued VAT collections value from tax record data. One of the main purposes of this report is to estimate the compliance gap. The compliance gap is the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections. Other tax gap measures can be determined using different methods for determining potential VAT, and these other measures are important in understanding all the factors which are affecting current collections. This report will provide estimates for these other gap measures as well, and compare and contrast them with the compliance gap.

Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Auditing --- Efficiency --- Optimal Taxation --- Public finance & taxation --- Management accounting & bookkeeping --- Tax gap --- Value-added tax --- Revenue administration --- Revenue Administration Gap Analysis Program (RA-GAP) --- Revenue performance assessment --- Taxes --- Public financial management (PFM) --- Tax efficiency --- Tax administration and procedure --- Spendings tax --- Revenue --- Denmark

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To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan suggest that the cyclicality of C-efficiency is explained by the correlation of both gaps with the output gap. The cyclicality of the compliance gap appears to be short lived, and larger in countries with high compliance gaps. The cyclicality of the policy gaps largely reflects not changes in policy parameters, but rather, behavior-induced changes, notably in government consumption and, to a lesser degree, in the composition of household consumption.

Macroeconomics --- Taxation --- Production and Operations Management --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Macroeconomics: Consumption --- Saving --- Wealth --- Macroeconomics: Production --- Efficiency --- Optimal Taxation --- Business Fluctuations --- Cycles --- Public finance & taxation --- Tax gap --- Value-added tax --- Consumption --- Output gap --- Tax efficiency --- Revenue performance assessment --- Taxes --- National accounts --- Production --- Tax administration and procedure --- Spendings tax --- Economics --- Economic theory --- Japan

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This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.

Tax administration and procedure. --- Tax practice --- Tax procedure --- Taxation --- Macroeconomics --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Tax administration core functions --- International Survey on Revenue Administration (ISORA) --- Personal income --- Administration in revenue administration --- Revenue administration --- Revenue performance assessment --- National accounts --- Revenue --- Tax administration and procedure --- Income --- Central African Republic

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Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.

Economic policy. --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- Public Finance --- Taxation --- Fiscal Policy --- Taxation, Subsidies, and Revenue: General --- Measurement of Economic Growth --- Aggregate Productivity --- Cross-Country Output Convergence --- Business Taxes and Subsidies --- Efficiency --- Optimal Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Value-added tax --- Tax efficiency --- Income and capital gains taxes --- Consumption taxes --- Revenue administration --- Taxes --- Revenue performance assessment --- Spendings tax --- Tax administration and procedure --- Income tax --- Revenue --- New Zealand

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During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.

Revenue management --- Tax administration and procedure --- Tax practice --- Tax procedure --- Taxation --- Yield management --- Management --- E-books --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Trade Policy --- International Trade Organizations --- Public finance & taxation --- Sales tax, tariffs & customs duties --- Tax administration core functions --- Revenue administration --- Revenue Administration Fiscal Information Tool (RA-FIT) --- Customs administration core functions --- Administration in revenue administration --- Revenue performance assessment --- Institutional arrangements for revenue administration --- Revenue --- Customs administration --- Dominican Republic