Tax Systems (Zeuthen Lectures)

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9780262026727: Tax Systems (Zeuthen Lectures)

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, and remittance.

Slemrod 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 instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more 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 policy.

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About the Author:

Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Ross School of Business, Professor of Economics, and Chair of the Economics Department at the University of Michigan. He is the coauthor, with Jon Bakija, of Taxing Ourselves, now in its fourth edition from the MIT Press. Christian Gillitzer is a graduate student of economics at the University of Michigan.

Review:

Avoidance, evasion, compliance, and administration are 50 percent of the real action but only 5 percent of academic research on taxation. Joel Slemrod has been dominant in rectifying this imbalance. Tax Systems consolidates his and others' work and leads the way forward.

(Louis Kaplow, Finn M. W. Caspersen and Household International Professor of Law and Economics, Harvard Law School)

Research on tax design often overlooks essential issues of policy implementation. Tax Systems addresses this important oversight, providing insightful analysis on topics including compliance, complexity, remittance, and the design of information reports. Researchers and policy-makers will find this volume a compelling demonstration of how economic analysis can inform the key questions of tax administration.

(James Poterba, Mitsui Professor of Economics, MIT, and President, National Bureau of Economic Research)

Many have said that useful tax advice must recognize issues of implementation (and human nature) as well as design, but no one has really done it -- until now. This elegant (and sometimes even entertaining) book draws together the threads of the quiet revolution in the economics of taxation over the last few years to show how the area is moving towards a more holistic and persuasive analysis of taxation. No one is better placed than the authors to do this, or to convey the excitement of the process.

(Michael Keen, Deputy Director, Fiscal Affairs Department, International Monetary Fund)

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Joel Slemrod, Christian Gillitzer
Editore: MIT Press Ltd, United States (2013)
ISBN 10: 0262026724 ISBN 13: 9780262026727
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Descrizione libro MIT Press Ltd, United States, 2013. Hardback. Condizione libro: New. Language: English . Brand New Book. 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, and remittance. Slemrod 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 instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more 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 policy. Codice libro della libreria AAU9780262026727

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Descrizione libro MIT Press Ltd, United States, 2013. Hardback. Condizione libro: New. Language: English . Brand New Book. 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, and remittance. Slemrod 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 instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more 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 policy. Codice libro della libreria AAU9780262026727

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Descrizione libro The MIT Press, 2013. Condizione libro: New. Series: Zeuthen Lectures. Num Pages: 240 pages, 1 figure, 4 tables. BIC Classification: KFFD1. Category: (P) Professional & Vocational. Dimension: 161 x 229 x 23. Weight in Grams: 504. . 2013. Hardcover. . . . . . Codice libro della libreria V9780262026727

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Descrizione libro The MIT Press. Condizione libro: New. Series: Zeuthen Lectures. Num Pages: 240 pages, 1 figure, 4 tables. BIC Classification: KFFD1. Category: (P) Professional & Vocational. Dimension: 161 x 229 x 23. Weight in Grams: 504. . 2013. Hardcover. . . . . Books ship from the US and Ireland. Codice libro della libreria V9780262026727

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Joel Slemrod, Christian Gillitzer
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Descrizione libro MIT Press Ltd, United States, 2013. Hardback. Condizione libro: New. Language: English . This book usually ship within 10-15 business days and we will endeavor to dispatch orders quicker than this where possible. Brand New Book. 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, and remittance. Slemrod 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 instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more 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 policy. Codice libro della libreria BTE9780262026727

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