PxPixel
+612 9045 4394
 
CHECKOUT
Tax Systems : Zeuthen Lectures - Joel Slemrod

Tax Systems

Zeuthen Lectures

Hardcover Published: 13th December 2013
ISBN: 9780262026727
Number Of Pages: 240
For Ages: 18+ years old

Share This Book:

Hardcover

RRP $57.95
$48.90
16%
OFF
Ships in 7 to 10 business days

Earn 98 Qantas Points
on this Book

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

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.

ISBN: 9780262026727
ISBN-10: 0262026724
Series: Zeuthen Lectures
Audience: Professional
For Ages: 18+ years old
Format: Hardcover
Language: English
Number Of Pages: 240
Published: 13th December 2013
Publisher: MIT Press Ltd
Country of Publication: US
Dimensions (cm): 22.9 x 15.2  x 2.4
Weight (kg): 0.5

Earn 98 Qantas Points
on this Book

This product is categorised by