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The Resource Tax systems, Joel Slemrod and Christian Gillitzer

Tax systems, Joel Slemrod and Christian Gillitzer

Label
Tax systems
Title
Tax systems
Statement of responsibility
Joel Slemrod and Christian Gillitzer
Creator
Contributor
Author
Subject
Language
eng
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; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy --
Member of
Assigning source
Provided by Publisher
Cataloging source
DLC
http://library.link/vocab/creatorName
Slemrod, Joel
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
Gillitzer, Christian
Series statement
Zeuthen lecture book series
http://library.link/vocab/subjectName
  • Taxation
  • Fiscal policy
  • Law and economics
Label
Tax systems, Joel Slemrod and Christian Gillitzer
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier MARC source
rdacarrier.
Content category
text
Content type MARC source
rdacontent.
Control code
FIEb17499823
Dimensions
24 cm.
Extent
x, 223 pages
Isbn
9780262026727
Media category
unmediated
Media MARC source
rdamedia.
Other physical details
illustrations
System control number
(OCoLC)843037448
Label
Tax systems, Joel Slemrod and Christian Gillitzer
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier MARC source
rdacarrier.
Content category
text
Content type MARC source
rdacontent.
Control code
FIEb17499823
Dimensions
24 cm.
Extent
x, 223 pages
Isbn
9780262026727
Media category
unmediated
Media MARC source
rdamedia.
Other physical details
illustrations
System control number
(OCoLC)843037448

Library Locations

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