Tax systems /

"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, complian...

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Bibliographic Details

Main Authors:	Slemrod, Joel (Author), Gillitzer, Christian (Author)
Format:	eBook
Language:	English
Published:	Cambridge, Massachusetts : The MIT Press, [2014]
Series:	Zeuthen lecture book series
Subjects:	Taxation. SOCIAL SCIENCES/Political Science/Public Policy & Law ECONOMICS/Public Economics Electronic books.
Online Access:	Connect to the full text of this electronic book