Tax Systems
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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
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