Tax systems / Joel Slemrod and Christian Gillitzer.

Format:

Book

Author/Creator:

Slemrod, Joel, author.

Gillitzer, Christian, author.

Series:

Zeuthen lecture book series.

Zeuthen lecture book series

Language:

English

Subjects (All):

Taxation.

Physical Description:

1 online resource (235 p.) : illustrations

Place of Publication:

Cambridge, Massachusetts : The MIT Press, [2014]

Language Note:

English

Summary:

"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."--Publisher's website.

Contents:

Introduction and Motivation

1. The Need for Tax-System Analysis

2. Standard Optimal Tax Models

II. Building Blocks of Tax Systems

3. Multiple Behavioral Margins

4. Multiple Sources of Costs

5. Tax Base Elasticity

6. Multiple Tax-System Instruments

III. Optimal Tax Systems

7. General Model

8. Standard Instruments with New Costs

9. Endogenous Elasticity

10. Optimal Observability and Complexity

11. Notches and Optimal Line Drawing

IV. Future Directions and Closing Thoughts

12. Future Directions

13. Conclusion.

Notes:

Bibliographic Level Mode of Issuance: Monograph

Includes bibliographical references and index.

OCLC-licensed vendor bibliographic record.

ISBN:

0-262-31901-2

0-262-31900-4

OCLC:

874133263

Publisher Number:

ebc3339713