Tax Systems

by Joel B. Slemrod, Christian Gillitzer, Christian Gilitzer

An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance.

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,...

• Format: Hardcover
• Language: English
• ISBN: 0262026724
• ISBN13: 9780262026727
• Release Date: February 2014
• Publisher: MIT Press
• Length: 240 Pages
• Weight: 1.16 lbs.
• Dimensions: 0.9" x 6.3" x 9.3"
• Age Range: 18 years and up
• Grade Range: Postsecondary and higher