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Tax Systems$
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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

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Conclusion

Conclusion

Chapter:
(p.185) 13 Conclusion
Source:
Tax Systems
Author(s):

Joel Slemrod

Christian Gillitzer

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262026727.003.0013

This chapter assimilates the book’s contributions by revisiting the tax phenomena presented in Chapter1 and showing how they are illuminated by a tax-systems perspective. One conclusion is that for the most part standard theoretical tools of public economics can be applied insightfully to tax-systems issues. Another is that policy makers should recognize the interrelationships among tax rates, bases, enforcement, and administration.

Keywords:   Tax systems, Enforcement, Administration

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