This article presents a measure of the efficiency consequences of changes to tax policies that inform a wide range of tax law debates. Building upon recent extensions to the “elasticity of taxable income” concept, we clarify the relationship among revenue effects, administrative costs, and compliance costs. The resulting measure—the behavioral elasticity of tax revenue (BETR)—captures the change in total resources resulting from marginal changes in tax rates, the tax base, or tax enforcement. We illustrate the BETR’s utility through a series of case studies. We also show how the BETR can help policy makers select more efficient redistributive mechanisms.

中文翻译：

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税收的行为弹性

本文介绍了一种衡量税收政策变化的效率后果的方法，这些变化为广泛的税法辩论提供了依据。基于最近对“应税收入弹性”概念的扩展，我们阐明了收入效应、管理成本和合规成本之间的关系。由此产生的衡量标准——税收的行为弹性 (BETR)——捕捉了由税率、税基或税收执法的边际变化导致的总资源变化。我们通过一系列案例研究来说明 BETR 的实用性。我们还展示了 BETR 如何帮助政策制定者选择更有效的再分配机制。