Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: http://hdl.handle.net/10419/205695
Autor:innen: 
Creedy, John
Datum: 
2016
Schriftenreihe/Nr.: 
New Zealand Treasury Working Paper No. 16/01
Verlag: 
New Zealand Government, The Treasury, Wellington
Zusammenfassung: 
This paper examines the determination of the optimal threshold value for Goods and Services Tax (GST) for imported units arising from internet orders. The concept of an optimal threshold is wider than simply the maximisation of revenue net of administrative costs. At the optimal threshold, the marginal cost of funds from GST is equated to the ratio of the marginal value of public funds to their marginal social value, reflecting the value judgements of a decision maker. The marginal cost of funds allows both for compliance costs and the marginal excess burden arising from a small increase in the threshold. Illustrative numerical values are reported, showing the sensitivity to administrative costs, the demand elasticity and, importantly, value judgements.
Schlagwörter: 
Goods and Services Tax
Marginal cost of Funds
de minimis
JEL: 
H20
H21
ISBN: 
978-0-908337-51-4
Creative-Commons-Lizenz: 
https://creativecommons.org/licenses/by/4.0/
Dokumentart: 
Working Paper

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