Tax systems / Joel Slemrod and Christian Gillitzer.

Format:

Book

Author/Creator:

Slemrod, Joel, author.

Gillitzer, Christian, author.

Series:

Zeuthen lecture book series

Language:

English

Subjects (All):

Taxation.

Physical Description:

1 online resource (x, 223 pages) : illustrations.

Place of Publication:

Cambridge, Massachusetts : The MIT Press, [2014]

System Details:

text file

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:

I Introduction and Motivation

1 The Need for Tax-System Analysis 3

2 Standard Optimal Tax Models 13

II Building Blocks of Tax Systems

3 Multiple Behavioral Margins 23

4 Multiple Sources of Costs 69

5 Tax Base Elasticity 79

6 Multiple Tax-System Instruments 93

III Optimal Tax Systems

7 General Model 115

8 Standard Instruments with New Costs 121

9 Endogenous Elasticity 137

10 Optimal Observability and Complexity 145

11 Notches and Optimal Line Drawing 157

IV Future Directions and Closing Thoughts

12 Future Directions 171

13 Conclusion 185.

Notes:

OCLC-licensed vendor bibliographic record.

ISBN:

9780262319003

0262319004

1306203678

9781306203678

OCLC:

874133263

Publisher Number:

ebc3339713

Access Restriction:

Restricted for use by site license.