Cargando…
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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge, Massachusetts :
The MIT Press,
[2014]
|
| Colección: | Zeuthen lecture book series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_ocn874133263 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr cn||||||||| | ||
| 008 | 130510t20142014maua ob 001 0 eng d | ||
| 040 | |a E7B |b eng |e rda |e pn |c E7B |d OCLCO |d NHM |d N15 |d GPM |d CDX |d OSU |d YDXCP |d B24X7 |d CUS |d N$T |d IDEBK |d LRU |d UMC |d JSTOR |d OCLCF |d EBLCP |d OCLCQ |d S4S |d MOR |d PIFAG |d ZCU |d MERUC |d OCLCQ |d STBDS |d AGLDB |d YDX |d OCLCO |d IOG |d NJR |d OCLCA |d U3W |d OCLCQ |d MERER |d UUM |d STF |d COCUF |d OCLCQ |d NRAMU |d H9Z |d ICG |d VTS |d OCLCQ |d INT |d VT2 |d OCLCQ |d WYU |d MITPR |d TKN |d DKC |d OCLCQ |d OL$ |d OCLCQ |d SFB |d OCLCQ |d OCLCA |d MM9 |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 865655799 |a 867775968 |a 870345146 |a 871381583 |a 961642273 |a 967259749 |a 1005965337 |a 1006803417 |a 1011788546 | ||
| 020 | |a 9780262319003 |q (e-book) | ||
| 020 | |a 0262319004 |q (e-book) | ||
| 020 | |a 1306203678 | ||
| 020 | |a 9781306203678 | ||
| 020 | |z 9780262026727 |q (hardcover ; |q alk. paper) | ||
| 020 | |z 0262026724 |q (hardcover ; |q alk. paper) | ||
| 024 | 8 | |a ebc3339713 | |
| 029 | 1 | |a AU@ |b 000052412298 | |
| 029 | 1 | |a DEBBG |b BV044185000 | |
| 029 | 1 | |a DEBSZ |b 45634019X | |
| 029 | 1 | |a NLGGC |b 372968163 | |
| 035 | |a (OCoLC)874133263 |z (OCoLC)865655799 |z (OCoLC)867775968 |z (OCoLC)870345146 |z (OCoLC)871381583 |z (OCoLC)961642273 |z (OCoLC)967259749 |z (OCoLC)1005965337 |z (OCoLC)1006803417 |z (OCoLC)1011788546 | ||
| 037 | |a 551618 |b MIL | ||
| 037 | |a 22573/ctt88pqr1 |b JSTOR | ||
| 037 | |a 9768 |b MIT Press | ||
| 037 | |a 9780262319003 |b MIT Press | ||
| 050 | 4 | |a HJ2305 |b .S695 2014eb | |
| 072 | 7 | |a BUS |x 051000 |2 bisacsh | |
| 072 | 7 | |a BUS064000 |2 bisacsh | |
| 082 | 0 | 4 | |a 336.2 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Slemrod, Joel, |e author. | |
| 245 | 1 | 0 | |a Tax systems / |c Joel Slemrod and Christian Gillitzer. |
| 264 | 1 | |a Cambridge, Massachusetts : |b The MIT Press, |c [2014] | |
| 264 | 4 | |c ©2014 | |
| 300 | |a 1 online resource (x, 223 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Zeuthen lecture book series | |
| 504 | |a Includes bibliographical references (pages 189-214) and index. | ||
| 588 | 0 | |a Online resource; title from e-book title screen (ebrary platform, viewed December 22, 2014). | |
| 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 | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Taxation. | |
| 650 | 6 | |a Impôt. | |
| 650 | 7 | |a taxing. |2 aat | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Taxation |x General. |2 bisacsh | |
| 650 | 7 | |a Taxation |2 fast | |
| 650 | 7 | |a Steuersystem |2 gnd | |
| 650 | 7 | |a Steuerhinterziehung |2 gnd | |
| 650 | 7 | |a Vermeidung |2 gnd | |
| 650 | 7 | |a Modell |2 gnd | |
| 650 | 7 | |a Steuerpolitik |2 gnd | |
| 653 | |a SOCIAL SCIENCES/Political Science/Public Policy & Law | ||
| 653 | |a ECONOMICS/Public Economics | ||
| 700 | 1 | |a Gillitzer, Christian, |e author. | |
| 758 | |i has work: |a Tax systems (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFprYVX3RPgqtPJkBWF8BX |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Slemrod, Joel. |t Tax systems. |d Cambridge, Massachusetts : The MIT Press, [2014] |h x, 223 pages |k Zeuthen lecture book series |z 9780262026727 |w (DLC) 2013018522 |w (OCoLC)843037448 |
| 830 | 0 | |a Zeuthen lecture book series. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3339713 |z Texto completo |
| 938 | |a Books 24x7 |b B247 |n bkg00073663 | ||
| 938 | |a Coutts Information Services |b COUT |n 27029970 | ||
| 938 | |a EBL - Ebook Library |b EBLB |n EBL3339713 | ||
| 938 | |a ebrary |b EBRY |n ebr10819305 | ||
| 938 | |a EBSCOhost |b EBSC |n 675785 | ||
| 938 | |a ProQuest MyiLibrary Digital eBook Collection |b IDEB |n cis27029970 | ||
| 938 | |a Oxford University Press USA |b OUPR |n EDZ0000234270 | ||
| 938 | |a YBP Library Services |b YANK |n 11437211 | ||
| 994 | |a 92 |b IZTAP | ||