Taxes Too High?

We can construct any number of measure to try and work out whether taxes are too high. Are they damaging incentives for example, distorting the economy too much and so on. One possible measure is to try and see how much is being avoided. Too much and we might think we’ve got the rates too high, if there is sufficient profit in such avoidance to risk jail time for doing so.

Ian Davidson, a Labour MP, said it was staggering that
British firms and traders were dodging an estimated £11.9billion of VAT
annually. "The business community must be full of thieves and villains
if one in eight pounds of VAT is being lost," he said.

Data
in the Chancellor’s pre-Budget report indicates the tax-take from VAT
and excise duty will fall sharply as a share of GDP before the end of
the decade.

VAT revenue will drop from 6.2pc to
5.9pc by 2008, while excise duty falls from 3.3pc to 2.9pc by 2010 –
together cutting revenue by £7billion a year, enough to seriously
damage the public accounts.

The Treasury said
yesterday that it had factored in "deterioration" as a prudent
forecast, but denied the Government had thrown in the towel on tax
collection.

Customs officials say a big chunk of revenue is being creamed off by organised crime in "missing trader" rings.

If even the Treasury thinks that current tax rates are causing increasing fraud might that not be a sign that the taxes are indeed too high?

In

4 responses

  1. The fraud is not the result of increasing tax rates, but by clever criminals who deal in easily resaleable items such as mobile phones. I can’t remember the details, but the idea is that the front company receives VAT, but instead of passing it on to the C& E
    disappears with the money. The process is circular, with the same goods being used in the next fraud with a different front company.
    James C

  2. It rather suggests that the taxes are not very effective. It’s just as easy to avoid a VAT rate of 5% as a VAT rate of 25%.

  3. dsquared Avatar
    dsquared

    surely any tax which can be easily avoided will lead to fraud? In any case, as you’ve posted on before, VAT fraud is mainly driven by carousel fraud, so a lower rate of VAT would just mean that that the fraudsters had to speed up the carousel. I think it’s an incorrect assumption to assume that the bulk of VAT fraud is carried out by otherwise honest tradesmen avoiding VAT on legitimate transactions, rather than by crooks trying to defraud the government on fictitious transactions.

  4. Rob Read Avatar
    Rob Read

    dsquared,
    You make it sound almost like the government added 17.5% of the value in the product entitling it to this large cut of the money/rise in the price the consumer pays.
    The problem is that the tax is too seperated from what it pays for. Parents should pay for their childrens schools by schools fees, not by paying an extra 60p for every liter of petrol they use etc.

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