Tax Systems - Slemrod Joel
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance.Despite its theoretical elegance, the standard optimal tax…
Specifikacia Tax Systems - Slemrod Joel
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance.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;
Tax Compliance
Tax Accounting
The Tax Inspector
Global Tax Fairness
EU Tax Law
Federal Tax Research
Tax ComplianceGerman lang.
INDIRECT TAX KAPLAN
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