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Tax Systems
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Tax Systems

Joel Slemrod and Christian Gillitzer

Abstract

Despite its theoretical elegance and the substantial insights it has provided, the standard optimal tax model has significant limitations. This book argues that tax analysis must move beyond the emphasis on tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. This new tax-systems approach revisits the issue of remittance (who or what entity writes the check to cover tax liability); incorporates administrative and compliance costs; recognized a wide range of behavioral responses to tax rates; considers non-standard instruments such as who or wh ... More

Keywords: Taxation, Tax systems, Tax evasion, Tax avoidance, Tax remittance

Bibliographic Information

Print publication date: 2014 Print ISBN-13: 9780262026727
Published to MIT Press Scholarship Online: May 2014 DOI:10.7551/mitpress/9780262026727.001.0001

Authors

Affiliations are at time of print publication.

Joel Slemrod, author

Christian Gillitzer, author

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