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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Slemrod, Joel (Autor), Gillitzer, Christian (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, Massachusetts : The MIT Press, [2014]
Colección:Zeuthen lecture book series.
Temas:
Taxation.
Impôt.
taxing.
BUSINESS & ECONOMICS > Public Finance.
BUSINESS & ECONOMICS > Taxation > General.
Taxation
Steuersystem
Steuerhinterziehung
Vermeidung
Modell
Steuerpolitik
SOCIAL SCIENCES/Political Science/Public Policy & Law
ECONOMICS/Public Economics
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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