Tax administration and tax systems

This is a review of the so-called "Optimal tax systems" approach to the economic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them. In a way, this is a more realistic approach to taxation, and so should provide reliable guides to action.

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Year of publication:	2015
Authors:	Slemrod, Joel
Institutions:	Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa
Subject:	Optimal taxation \| tax administration \| multiple behavioral responses

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Notes:	Number 2015/13 30 pages
Classification:	H20 - Taxation, Subsidies, and Revenue. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011252966