Tax systems / Joel Slemrod and Christian Gillitzer.

"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
Online Access: Full Text (via MIT Press)
Main Authors: Slemrod, Joel (Author), Gillitzer, Christian (Author)
Format: eBook
Language:English
Published: Cambridge, Massachusetts : The MIT Press, [2014]
Series:Zeuthen lecture book series.
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Call Number: HJ2305 .S695 2014eb
HJ2305 .S695 2014eb Available