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...
| Main Authors: | , |
|---|---|
| Format: | eBook |
| Language: | English |
| Published: |
Cambridge, Massachusetts :
The MIT Press,
[2014]
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| Series: | Zeuthen lecture book series
|
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
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