Jump to ContentJump to Main Navigation
Tax Systems$
Users without a subscription are not able to see the full content.

Joel Slemrod and Christian Gillitzer

Print publication date: 2014

Print ISBN-13: 9780262026727

Published to MIT Press Scholarship Online: May 2014

DOI: 10.7551/mitpress/9780262026727.001.0001

Show Summary Details
Page of

PRINTED FROM MIT PRESS SCHOLARSHIP ONLINE (www.mitpress.universitypressscholarship.com). (c) Copyright The MIT Press, 2017. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in MITSO for personal use (for details see http://www.mitpress.universitypressscholarship.com/page/privacy-policy).date: 17 October 2017

The Need for Tax-System Analysis

The Need for Tax-System Analysis

Chapter:
(p.3) 1 The Need for Tax-System Analysis
Source:
Tax Systems
Author(s):

Joel Slemrod

Christian Gillitzer

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262026727.003.0001

This chapter motivates the topic of tax systems by discussing several tax phenomena that standard models of taxation cannot explain, and then generalizes the insights gained to characterize the limitations of modern tax theory. It defines a tax system and suggests why this new approach can generate insights into these issues. It then foreshadows the topics that the book will cover.

Keywords:   Tax systems, Taxation, Tax theory

MIT Press Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs, and if you can't find the answer there, please contact us.