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, complian...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Massachusetts :
The MIT Press,
[2014]
|
| Schriftenreihe: | Zeuthen lecture book series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "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 |
| Beschreibung: | 1 online resource (x, 223 pages) : illustrations |
| Bibliographie: | Includes bibliographical references (pages 189-214) and index. |
| ISBN: | 9780262319003 0262319004 1306203678 9781306203678 |
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| 505 | 0 | |a 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. | |
| 520 | |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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| author | Slemrod, Joel Gillitzer, Christian |
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| author_facet | Slemrod, Joel Gillitzer, Christian |
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| 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. |
| ctrlnum | (OCoLC)874133263 |
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| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2 |
| dewey-search | 336.2 |
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| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | ZDB-4-EBU-ocn874133263 |
| illustrated | Illustrated |
| indexdate | 2024-07-16T15:04:00Z |
| institution | BVB |
| isbn | 9780262319003 0262319004 1306203678 9781306203678 |
| language | English |
| oclc_num | 874133263 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (x, 223 pages) : illustrations |
| psigel | ZDB-4-EBU |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | The MIT Press, |
| record_format | marc |
| series | Zeuthen lecture book series. |
| series2 | Zeuthen lecture book series |
| spelling | Slemrod, Joel, author. http://id.loc.gov/authorities/names/n79083482 Tax systems / Joel Slemrod and Christian Gillitzer. Cambridge, Massachusetts : The MIT Press, [2014] ©2014 1 online resource (x, 223 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Zeuthen lecture book series Includes bibliographical references (pages 189-214) and index. Online resource; title from e-book title screen (ebrary platform, viewed December 22, 2014). 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. "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 Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Impôt. taxing. aat BUSINESS & ECONOMICS Public Finance. bisacsh BUSINESS & ECONOMICS Taxation General. bisacsh Taxation fast Steuersystem gnd http://d-nb.info/gnd/4183215-2 Steuerhinterziehung gnd Vermeidung gnd http://d-nb.info/gnd/4460312-5 Modell gnd Steuerpolitik gnd http://d-nb.info/gnd/4057447-7 SOCIAL SCIENCES/Political Science/Public Policy & Law ECONOMICS/Public Economics Gillitzer, Christian, author. http://id.loc.gov/authorities/names/n2013026661 has work: Tax systems (Text) https://id.oclc.org/worldcat/entity/E39PCFprYVX3RPgqtPJkBWF8BX https://id.oclc.org/worldcat/ontology/hasWork Print version: Slemrod, Joel. Tax systems. Cambridge, Massachusetts : The MIT Press, [2014] x, 223 pages Zeuthen lecture book series 9780262026727 (DLC) 2013018522 (OCoLC)843037448 Zeuthen lecture book series. http://id.loc.gov/authorities/names/n97089107 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=675785 Volltext |
| spellingShingle | Slemrod, Joel Gillitzer, Christian Tax systems / Zeuthen lecture book series. 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. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Impôt. taxing. aat BUSINESS & ECONOMICS Public Finance. bisacsh BUSINESS & ECONOMICS Taxation General. bisacsh Taxation fast Steuersystem gnd http://d-nb.info/gnd/4183215-2 Steuerhinterziehung gnd Vermeidung gnd http://d-nb.info/gnd/4460312-5 Modell gnd Steuerpolitik gnd http://d-nb.info/gnd/4057447-7 |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132846 http://d-nb.info/gnd/4183215-2 http://d-nb.info/gnd/4460312-5 http://d-nb.info/gnd/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 | Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Impôt. taxing. aat BUSINESS & ECONOMICS Public Finance. bisacsh BUSINESS & ECONOMICS Taxation General. bisacsh Taxation fast Steuersystem gnd http://d-nb.info/gnd/4183215-2 Steuerhinterziehung gnd Vermeidung gnd http://d-nb.info/gnd/4460312-5 Modell gnd Steuerpolitik gnd http://d-nb.info/gnd/4057447-7 |
| topic_facet | Taxation. Impôt. taxing. BUSINESS & ECONOMICS Public Finance. BUSINESS & ECONOMICS Taxation General. Taxation Steuersystem Steuerhinterziehung Vermeidung Modell Steuerpolitik |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=675785 |
| work_keys_str_mv | AT slemrodjoel taxsystems AT gillitzerchristian taxsystems |