Tax reform · Plan de Rupture
Costing tax-reform transition
Calculate net yield without mixing static cost, behaviour and cash timing.
From gross yield to net yield
Net yield = cash collected − transition costs − recurring costs − induced losses
Five columns that must not be mixed
| Column | Example |
|---|---|
| Static cost | Mechanical application to prior-year data |
| Behavioural response | Earlier sale, hiring, relocation or avoidance |
| Cash timing | Gap between taxable event and collection |
| Administration | Software, forms, staff, control and litigation |
| Macroeconomic effect | Employment, investment, prices and growth |