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001385991 1001_ $$aSlemrod, Joel,$$eauthor.
001385991 24510 $$aTax systems /$$cJoel Slemrod and Christian Gillitzer.
001385991 264_1 $$aCambridge, Massachusetts :$$bThe MIT Press,$$c[2014]
001385991 264_4 $$c©2014
001385991 300__ $$a1 online resource (x, 223 pages) :$$billustrations.
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001385991 337__ $$acomputer$$bc$$2rdamedia
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001385991 4901_ $$aZeuthen lecture book series
001385991 506__ $$aAccess limited to authorized users.
001385991 520__ $$a"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."--Publisher's website.
001385991 588__ $$aOCLC-licensed vendor bibliographic record.
001385991 650_0 $$aTaxation.
001385991 653__ $$aSOCIAL SCIENCES/Political Science/Public Policy & Law
001385991 653__ $$aECONOMICS/Public Economics
001385991 655_0 $$aElectronic books
001385991 7001_ $$aGillitzer, Christian,$$eauthor.
001385991 852__ $$bebk
001385991 85640 $$3MIT Press$$uhttps://univsouthin.idm.oclc.org/login?url=https://doi.org/10.7551/mitpress/9780262026727.001.0001?locatt=mode:legacy$$zOnline Access through The MIT Press Direct
001385991 85642 $$3OCLC metadata license agreement$$uhttp://www.oclc.org/content/dam/oclc/forms/terms/vbrl-201703.pdf
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001385991 980__ $$aBIB
001385991 980__ $$aEBOOK
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