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Optimal Resource Allocation - Home ESRC The Economic 资源优化配置研究经济家.ppt

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Optimal Resource Allocation - Home ESRC The Economic 资源优化配置研究经济家

* * * * A Framework forOptimal Resource Allocationfor the IRS Alan Plumley International Conference on Institutional Taxation Analysis 21 September 2009 21 September 2009 * The Most Crucial Question What is the “best” allocation of IRS resources? Is there one right answer? Enforcement vs. Service? Audit vs. Collection? In-person vs. Internet Services? Individuals vs. Businesses? IRS vs. Private costs? 21 September 2009 * The Stakes Are Huge Sub-optimal allocations lead to: Low voluntary compliance Numerous inadvertent errors by taxpayers Unnecessary compliance burden placed on taxpayers Unnecessarily large budget deficits A disproportionate share of the overall tax burden borne by compliant taxpayers Noncompliant businesses taking a competitive advantage over compliant ones 21 September 2009 * Three Subsidiary Questions Ultimate Objective: What, specifically, should the IRS be trying to achieve? Theory: How can we identify the best use of resources to achieve our objective, given our constraints? Plan: What should we do in the short and long terms to make progress toward optimal use of IRS resources? 21 September 2009 * 1. Ultimate Objective Maximize: weighted net benefits (i.e., benefits - costs) Subject to: budget and other constraints Benefits Costs Tax revenue paid timely Enforcement revenue Other late payments Revenue protected Refunded overpayments Tax payments more closely aligned with true liabilities IRS budget Taxpayer costs Out-of-pocket expenses Time Frustration Third-party costs Information reporting Withholding 21 September 2009 * 1. Ultimate Objective Weights Late payments vs. timely payments Apply a discount rate Enforcement refunds vs. enforced assessments Private compliance costs vs. government costs Constraints Fixed budget Tax law in place this year Geographic distribution of taxpayers employees Job markets, hiring rules, training needs 21 September 2009 * 1. Ultimate Objective What About Non-Revenue Benefits? If they can be expressed in d