Slemrod, Joel; Gillitzer, Christian - In: CESifo economic studies : CESifo, a joint initiative of … 60 (2014) 1, pp. 1-31
The tax-systems perspective considers a variety of costs and behavioral margins often ignored in standard tax analysis …: administrative and compliance costs, evasion and avoidance behavior, and multiple nonrate tax-system instruments (for example …, withholding and public disclosure). We show how the standard optimal tax framework can be augmented to include these new sources …
