Tax Systems (PDF)
Joel B. Slemrod ¼ 3 characters
review Tax Systems 103 Administration compliance and remittanceSlemrod 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 instru.characters Tax Systems
review Tax Systems 103 Ments including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a 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 poli.
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review Tax Systems 103 An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration compliance and remittanceDespite 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.