The Resource Tax systems, Joel Slemrod and Christian Gillitzer
Tax systems, Joel Slemrod and Christian Gillitzer
Resource Information
The item Tax systems, Joel Slemrod and Christian Gillitzer represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.This item is available to borrow from 1 library branch.
Resource Information
The item Tax systems, Joel Slemrod and Christian Gillitzer represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.
This item is available to borrow from 1 library branch.
- 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 --
- Language
- eng
- Label
- Tax systems
- Title
- Tax systems
- Statement of responsibility
- Joel Slemrod and Christian Gillitzer
- 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 --
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.eui.eu/portal/Tax-systems-Joel-Slemrod-and-Christian/k5ukr-ABSZE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.eui.eu/portal/Tax-systems-Joel-Slemrod-and-Christian/k5ukr-ABSZE/">Tax systems, Joel Slemrod and Christian Gillitzer</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.eui.eu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.eui.eu/">European University Institute</a></span></span></span></span></div>
