Tax Systems PDF ePub eBook

Books Info:

Tax Systems free pdf 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.

About Professor Joel Slemrod

Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Ross School of Business, Professor of Economics, and Chair of the Economics Department at the University of Michigan. He is the coauthor, with Jon Bakija, of Taxing Ourselves, now in its fourth edition from the MIT Press. Christian Gillitzer is a graduate student of economics at the University of Michigan.

Details Book

Author : Professor Joel Slemrod
Publisher : MIT Press (MA)
Data Published : 01 December 2013
ISBN : 0262026724
EAN : 9780262026727
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : pages
Age + : 15 years
Language : English
Rating :

Reviews Tax Systems



17 Comments Add a comment




Related eBooks Download


  • Tax Systems free pdfTax Systems

    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..


  • The Theory and Empirics of Exchange Rates free pdfThe Theory and Empirics of Exchange Rates

    Exchange rate economics is an important field of investigation for academics. professionals and policy-makers. This book provides a comprehensive survey of the theory of and empirical evidence on the determination and effects of exchange rates..


  • Monetary Policy and Issues free pdfMonetary Policy and Issues

    In the 1970s. many countries were plagued by persistently high inflation rates. which were thought to cause a significant loss in economic efficiency. Since persistent inflation is considered to be ultimately the result of monetary policy..


  • Tax Havens free pdfTax Havens

    From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware. tax havens offer lower tax rates. less stringent regulations and enforcement..


  • Homicide Rates in Sao Paolo free pdfHomicide Rates in Sao Paolo

    This Brief aims to explain the mechanisms for the "epidemic-like" rise in homicide rates Sao Paolo. Brazil during the late 20th century as well as their sharp decrease after 2000. The homicide rates increased 900 percent from 1960s-2000..


  • Tax Systems free pdfTax Systems

    Free Ebook Download Sites. 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