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Tax systems

Author: Joel Slemrod; Christian Gillitzer
Publisher: Cambridge, Massachusetts : The MIT Press, [2014]
Series: Zeuthen lecture book series.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously;  Read more...
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Document Type: Book
All Authors / Contributors: Joel Slemrod; Christian Gillitzer
ISBN: 9780262026727 0262026724
OCLC Number: 843037448
Description: x, 223 pages ; 24 cm.
Contents: Introduction and Motivation --
1. The Need for Tax-System Analysis --
2. Standard Optimal Tax Models --
II. Building Blocks of Tax Systems --
3. Multiple Behavioral Margins --
4. Multiple Sources of Costs --
5. Tax Base Elasticity --
6. Multiple Tax-System Instruments --
III. Optimal Tax Systems --
7. General Model --
8. Standard Instruments with New Costs --
9. Endogenous Elasticity --
10. Optimal Observability and Complexity --
11. Notches and Optimal Line Drawing --
IV. Future Directions and Closing Thoughts --
12. Future Directions --
13. Conclusion.
Series Title: Zeuthen lecture book series.
Responsibility: Joel Slemrod and Christian Gillitzer.

Abstract:

An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance.  Read more...

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