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| 자료유형 | E-Book |
|---|---|
| 개인저자 | Slemrod, Joel. Gillitzer, Christian. |
| 서명/저자사항 | Tax systems /Joel Slemrod and Christian Gillitzer. |
| 형태사항 | 1 online resource (x, 223 pages) |
| 총서사항 | Zeuthen lecture book series |
| ISBN | 9780262319003 (electronic bk.) 0262319004 (electronic bk.) 1306203678 (ebk) 9781306203678 (ebk) |
| 서지주기 | Includes bibliographical references and index. |
| 요약 | "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."--Publisher's website. |
| 일반주제명 | Taxation. Taxation. BUSINESS & ECONOMICS / Public Finance. |
| 언어 | 영어 |
| 기타형태 저록 | Print version:Slemrod, Joel.Tax systems9780262026727 |
| 대출바로가기 | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=675785 |
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| No. | 등록번호 | 청구기호 | 소장처 | 도서상태 | 반납예정일 | 예약 | 서비스 | 매체정보 |
|---|---|---|---|---|---|---|---|---|
| 1 | WE00004141 | 336.2 | 가야대학교/전자책서버(컴퓨터서버)/ | 대출가능 |
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