| LDR | | 03058cmm uu200541Ii 4500 |
| 001 | | 000000305366 |
| 005 | | 20230525100524 |
| 006 | | m o d |
| 007 | | cr cnu---unuuu |
| 008 | | 140109s2013 mau ob 001 0 eng d |
| 019 | |
▼a 865655799 |
| 020 | |
▼a 9780262319003 (electronic bk.) |
| 020 | |
▼a 0262319004 (electronic bk.) |
| 020 | |
▼z 9780262026727 |
| 020 | |
▼z 0262026724 |
| 020 | |
▼a 1306203678 (ebk) |
| 020 | |
▼a 9781306203678 (ebk) |
| 035 | |
▼a (OCoLC)867775968
▼z (OCoLC)865655799 |
| 037 | |
▼a 551618
▼b MIL |
| 040 | |
▼a N$T
▼b eng
▼e rda
▼e pn
▼c N$T
▼d OCLCO
▼d IDEBK
▼d YDXCP
▼d LRU
▼d UMC
▼d 248032 |
| 049 | |
▼a K4RA |
| 050 | 4 |
▼a HJ2305
▼b .S695 2013eb |
| 072 | 7 |
▼a BUS
▼x 051000
▼2 bisacsh |
| 082 | 04 |
▼a 336.2
▼2 23 |
| 100 | 1 |
▼a Slemrod, Joel. |
| 245 | 10 |
▼a Tax systems /
▼c Joel Slemrod and Christian Gillitzer. |
| 264 | 1 |
▼a Cambridge, Massachusetts :
▼b The MIT Press,
▼c [2013] |
| 264 | 4 |
▼c 짤2014 |
| 300 | |
▼a 1 online resource (x, 223 pages) |
| 336 | |
▼a text
▼b txt
▼2 rdacontent |
| 337 | |
▼a computer
▼b c
▼2 rdamedia |
| 338 | |
▼a online resource
▼b cr
▼2 rdacarrier |
| 490 | 1 |
▼a Zeuthen lecture book series |
| 504 | |
▼a Includes bibliographical references and index. |
| 520 | |
▼a "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. |
| 588 | |
▼a Description based on print version record. |
| 650 | 0 |
▼a Taxation. |
| 650 | 7 |
▼a Taxation.
▼2 fast
▼0 (OCoLC)fst01143876 |
| 650 | 7 |
▼a BUSINESS & ECONOMICS / Public Finance.
▼2 bisacsh |
| 655 | 4 |
▼a Electronic books. |
| 655 | 7 |
▼a Electronic books.
▼2 local |
| 700 | 1 |
▼a Gillitzer, Christian. |
| 776 | 08 |
▼i Print version:
▼a Slemrod, Joel.
▼t Tax systems
▼z 9780262026727
▼w (DLC) 2013018522
▼w (OCoLC)843037448 |
| 830 | 0 |
▼a Zeuthen lecture book series. |
| 856 | 40 |
▼3 EBSCOhost
▼u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=675785 |
| 938 | |
▼a EBSCOhost
▼b EBSC
▼n 675785 |
| 938 | |
▼a Ingram Digital eBook Collection
▼b IDEB
▼n cis27029970 |
| 938 | |
▼a YBP Library Services
▼b YANK
▼n 11437211 |
| 990 | |
▼a 관리자 |