02161cas a2200241 a 4500 AALejournalIMF010566 230101c9999 xx r poo 0 0eng d 15.00 USD 9781451946871 1020-7635 BD-DhAAL BD-DhAAL International Monetary Fund. Research Dept. IMF Staff papers : Volume 28 No. 2. Washington, D.C. : International Monetary Fund, 1981. 1 online resource (208 pages) IMF Staff Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The paper discusses the application of economic analysis and statistics to several questions of tax administration and legislation bearing on it. The principle of equalizing marginal administrative costs and marginal tax revenue is suggestive, but persuasive arguments can be made for spending more or less than it indicates. The marginal principle, nevertheless, is valuable as a guide for allocating a fixed appropriation that is too small to cover all remunerative activities. Human capital theory corroborates the productivity of staff training but implies that different financing arrangements may be appropriate for general and specialized training. Economic studies can help in establishing criteria for identifying cases for detailed examination or audit and in making administrative or alternative assessments where accounts are inadequate. A lump-sum, first-year depreciation allowance equal to the discounted value of normal allowances would have merit as a simple method of adjusting for inflation. Tax administrators and economists could benefit from acquaintance with the attitudes and methods of each other's discipline. Mode of access: Internet IMF Staff Papers; IMF Staff Papers ; No. 1981/002 Full text available on IMF http://elibrary.imf.org/view/journals/024/1981/002/024.1981.issue-002-en.xml IMF e-Library