Personal Income Tax, Redistribution and Fiscal Federalism in Canada: Some Observations

Vaillancourt, François; Choudhry, Sujit; Gaudreault-DesBiens, Jean-François; Sossin, Lorne

doi:10.3138/9781442673922-009

Dilemmas of Solidarity 2006

DOI: 10.3138/9781442673922-009

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Personal Income Tax, Redistribution and Fiscal Federalism in Canada: Some Observations

François Vaillancourt¹,

Sujit Choudhry²,

Jean-François Gaudreault-DesBiens³

et al.

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2023

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“…Note: * Evans and Tran-Nam (2011), Verdonck (2011), Erard (2011, and Duran-Cabre ( 2011) are all chapters in Vaillancourt et al (2011).…”

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confidence: 99%

Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile

Jenkins,

Hesami,

Alshamleh

et al. 2023

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Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could benefit TAs and taxpayers, with a reduction in taxpayers compliance costs being a primary benefit. The application of the model to the Chilean case shows the economic net present value of the prefilling of VAT returns is US$5.66 billion, with a net benefit to the private sector of US$1.729 billion and a public sector or budgetary impact of US$3.391 billion. Sensitivity analyses show that the results are robust to changes in assumptions, except for the impact on government revenues from the change in taxpayer compliance. Overall, the results show that prefilling tax returns is an effective solution to high taxpayer compliance costs, the associated tax gap, and the risk of burdensome inspections, audit, and tax evasion.

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“…Note: * Evans and Tran-Nam (2011), Verdonck (2011), Erard (2011, and Duran-Cabre ( 2011) are all chapters in Vaillancourt et al (2011).…”

mentioning

confidence: 99%

Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile

Jenkins,

Hesami,

Alshamleh

et al. 2023

View full text Add to dashboard Cite

show abstract

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Personal Income Tax, Redistribution and Fiscal Federalism in Canada: Some Observations

Cited by 1 publication

References 0 publications

Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile

Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile

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