Tax systems:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Massachusetts
The MIT Press
[2014]
|
| Schriftenreihe: | Zeuthen lecture book series
|
| Schlagworte: | |
| Online-Zugang: | FLA01 |
| Beschreibung: | Online resource; title from e-book title screen (ebrary platform, viewed December 22, 2014) |
| Beschreibung: | 1 online resource (x, 223 pages) illustrations |
| ISBN: | 9780262319003 0262319004 1306203678 9781306203678 |
Internformat
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| 505 | 8 | |a "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 | |
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Datensatz im Suchindex
| _version_ | 1804179187471220736 |
|---|---|
| any_adam_object | |
| author | Slemrod, Joel |
| author_facet | Slemrod, Joel |
| author_role | aut |
| author_sort | Slemrod, Joel |
| author_variant | j s js |
| building | Verbundindex |
| bvnumber | BV045357170 |
| classification_rvk | QL 400 |
| collection | ZDB-4-EBU |
| contents | "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 |
| ctrlnum | (ZDB-4-EBU)ocn874133263 (OCoLC)874133263 (DE-599)BVBBV045357170 |
| dewey-full | 336.2 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2 |
| dewey-search | 336.2 |
| dewey-sort | 3336.2 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV045357170 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T08:15:53Z |
| institution | BVB |
| isbn | 9780262319003 0262319004 1306203678 9781306203678 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030743761 |
| oclc_num | 874133263 |
| open_access_boolean | |
| physical | 1 online resource (x, 223 pages) illustrations |
| psigel | ZDB-4-EBU ZDB-4-EBU FLA_PDA_EBU |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | The MIT Press |
| record_format | marc |
| series2 | Zeuthen lecture book series |
| spelling | Slemrod, Joel Verfasser aut Tax systems Joel Slemrod and Christian Gillitzer Cambridge, Massachusetts The MIT Press [2014] 2014 1 online resource (x, 223 pages) illustrations txt rdacontent c rdamedia cr rdacarrier Zeuthen lecture book series Online resource; title from e-book title screen (ebrary platform, viewed December 22, 2014) "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 BUSINESS & ECONOMICS / Public Finance bisacsh BUSINESS & ECONOMICS / Taxation / General bisacsh Taxation fast Steuersystem gnd Steuerhinterziehung gnd Vermeidung gnd Modell gnd Steuerpolitik gnd Taxation Modell (DE-588)4039798-1 gnd rswk-swf Steuerhinterziehung (DE-588)4057439-8 gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Vermeidung (DE-588)4460312-5 gnd rswk-swf Besteuerungsverfahren (DE-588)4006066-4 gnd rswk-swf Steuererhebung (DE-588)4057425-8 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuererhebung (DE-588)4057425-8 s Besteuerungsverfahren (DE-588)4006066-4 s Modell (DE-588)4039798-1 s Steuerpolitik (DE-588)4057447-7 s 1\p DE-604 Steuersystem (DE-588)4183215-2 s Steuerhinterziehung (DE-588)4057439-8 s Vermeidung (DE-588)4460312-5 s 2\p DE-604 Gillitzer, Christian Sonstige oth Erscheint auch als Druck-Ausgabe Slemrod, Joel Tax systems Cambridge, Massachusetts : The MIT Press, [2014] x, 223 pages Zeuthen lecture book series 9780262026727 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Slemrod, Joel Tax 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, 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 BUSINESS & ECONOMICS / Public Finance bisacsh BUSINESS & ECONOMICS / Taxation / General bisacsh Taxation fast Steuersystem gnd Steuerhinterziehung gnd Vermeidung gnd Modell gnd Steuerpolitik gnd Taxation Modell (DE-588)4039798-1 gnd Steuerhinterziehung (DE-588)4057439-8 gnd Steuersystem (DE-588)4183215-2 gnd Vermeidung (DE-588)4460312-5 gnd Besteuerungsverfahren (DE-588)4006066-4 gnd Steuererhebung (DE-588)4057425-8 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4039798-1 (DE-588)4057439-8 (DE-588)4183215-2 (DE-588)4460312-5 (DE-588)4006066-4 (DE-588)4057425-8 (DE-588)4057447-7 |
| title | Tax systems |
| title_auth | Tax systems |
| title_exact_search | Tax systems |
| title_full | Tax systems Joel Slemrod and Christian Gillitzer |
| title_fullStr | Tax systems Joel Slemrod and Christian Gillitzer |
| title_full_unstemmed | Tax systems Joel Slemrod and Christian Gillitzer |
| title_short | Tax systems |
| title_sort | tax systems |
| topic | BUSINESS & ECONOMICS / Public Finance bisacsh BUSINESS & ECONOMICS / Taxation / General bisacsh Taxation fast Steuersystem gnd Steuerhinterziehung gnd Vermeidung gnd Modell gnd Steuerpolitik gnd Taxation Modell (DE-588)4039798-1 gnd Steuerhinterziehung (DE-588)4057439-8 gnd Steuersystem (DE-588)4183215-2 gnd Vermeidung (DE-588)4460312-5 gnd Besteuerungsverfahren (DE-588)4006066-4 gnd Steuererhebung (DE-588)4057425-8 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | BUSINESS & ECONOMICS / Public Finance BUSINESS & ECONOMICS / Taxation / General Taxation Steuersystem Steuerhinterziehung Vermeidung Modell Steuerpolitik Besteuerungsverfahren Steuererhebung |
| work_keys_str_mv | AT slemrodjoel taxsystems AT gillitzerchristian taxsystems |