Tax Administration and Tax Systems

descriptionPublicationkeyboard_double_arrow_right Article , Research , Other literature type , Preprint 01 Jan 2015 Spain English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

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Authors: Slemrod, Joel;

doi: 10.2139/ssrn.2958808

handle: 2445/115368

Tax Administration and Tax Systems

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Abstract

This is a review of the so-called "Optimal tax systems" approach to the econòmic 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.

Country

Spain

Related Organizations

University of Michigan–Flint
United States
University of Michigan–Ann Arbor
United States
National Bureau of Economic Research
United States
University of Barcelona
Spain

Keywords

Taxation, Administració fiscal, Optimal taxation, tax administration, multiple behavioral responses, Tax administration and procedure, Impostos, jel: jel:H20

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