Tax systems

Resource Information

The work Tax systems represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Tax systems

Creator

• Gillitzer, C
• Slemrod, J

Subject

• tax base
• tax compliance
• enforcement
• tax system
• tax policy
• tax avoidance

Language

eng

Summary

In this book, the authors 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. Tax systems should be seen from a broader perspective. Part I provides an introduction and motivation, Part II lays out the building blocks of tax systems. Part III uses the building blocks to extend the understanding of optimal tax systems and part IV focuses on the implications for tax policy

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Zeuthen lecture series