Arbeitspapier
The Optimal Threshold for GST on Imported Goods
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.
- ISBN
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978-0-908337-51-4
- Language
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Englisch
- Bibliographic citation
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Series: New Zealand Treasury Working Paper ; No. 16/01
- Classification
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Wirtschaft
Taxation, Subsidies, and Revenue: General
Taxation and Subsidies: Efficiency; Optimal Taxation
- Subject
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Goods and Services Tax
Marginal cost of Funds
de minimis
Import
Umsatzsteuer
Steuereinnahmen
Verwaltungskosten
Optimale Besteuerung
Neuseeland
- Event
-
Geistige Schöpfung
- (who)
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Creedy, John
- Event
-
Veröffentlichung
- (who)
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New Zealand Government, The Treasury
- (where)
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Wellington
- (when)
-
2016
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Creedy, John
- New Zealand Government, The Treasury
Time of origin
- 2016
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Types Of Goods Imported And Exported
Meet Me at the Threshold - Asymmetric Preferences in a Threshold Public Goods Game
Experimental investigations of binary threshold public good games
Total Amounts Of Goods Imported And Exported
Dock duties on goods imported and exported.
Coordination under threshold uncertainty in a public goods game
Voting and Equilibrium Selection in Threshold Public Goods Games
Efficiency in a forced contribution threshold public good game
Coordination under threshold uncertainty in a public goods game
Delegation and Overhead Aversion with Multiple Threshold Public Goods
Individual Differences and Contribution Sequences in Threshold Public Goods
Determining the optimal public debt threshold for Nigeria
Types Of Goods Imported And Exported
Meet Me at the Threshold - Asymmetric Preferences in a Threshold Public Goods Game
Experimental investigations of binary threshold public good games
Total Amounts Of Goods Imported And Exported
Dock duties on goods imported and exported.
Coordination under threshold uncertainty in a public goods game
Voting and Equilibrium Selection in Threshold Public Goods Games
Efficiency in a forced contribution threshold public good game
Coordination under threshold uncertainty in a public goods game
Delegation and Overhead Aversion with Multiple Threshold Public Goods
Individual Differences and Contribution Sequences in Threshold Public Goods