Please use this identifier to cite or link to this item:
https://hdl.handle.net/2445/115368| Title: | Tax administration and tax systems |
| Author: | Slemrod, Joel |
| Keywords: | Impostos Administració fiscal Taxation Tax administration and procedure |
| Issue Date: | 2015 |
| Publisher: | Institut d’Economia de Barcelona |
| Series/Report no: | [WP E-IEB15/13] |
| Abstract: | This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them. In a way, this is a more realistic approach to taxation, and so should provide reliable guides to action. |
| Note: | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
| It is part of: | IEB Working Paper 2015/13 |
| URI: | https://hdl.handle.net/2445/115368 |
| Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| IEB15-13_Slemrod.pdf | 1.38 MB | Adobe PDF | View/Open |
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