ricerca
avanzata
  • Help & Faq
  • Accedi/Login

Tax Systems - 9780262026727

Un libro in lingua di Joel Slemrod Christian Gillitzer edito da Mit Pr, 2013

  • € 18.70
  • Il prezzo è variabile in funzione del cambio della valuta d’origine

Aggiungi
al carrello

Despite its theoretical elegance, the standard optimal tax model has significantlimitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must movebeyond the emphasis on optimal tax rates and bases to consider such aspects of taxation asadministration, compliance, and remittance.

Slemrod and Gillitzer explore whatthey term a tax-systems approach, which takes tax evasion seriously; revisits the issue ofremittance, or who writes the check to cover tax liability (employer or employee, retailer orconsumer); incorporates administrative and compliance costs; recognizes a range of behavioralresponses to tax rates; considers nonstandard instruments, including tax base breadth andenforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirableway to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzerargue, 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.

Informazioni bibliografiche