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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: 900240875
Description: x, 223 s. : illustrations
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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