Tax administration and tax systems

Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/115368

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DC Field	Value	Language
dc.contributor.author	Slemrod, Joel	-
dc.date.accessioned	2017-09-14T11:15:28Z	-
dc.date.available	2017-09-14T11:15:28Z	-
dc.date.issued	2015	-
dc.identifier.uri	https://hdl.handle.net/2445/115368	-
dc.description.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.	ca
dc.format.extent	30 p.	-
dc.format.mimetype	application/pdf	-
dc.language.iso	eng	ca
dc.publisher	Institut d’Economia de Barcelona	ca
dc.relation.isformatof	Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions	-
dc.relation.ispartof	IEB Working Paper 2015/13	-
dc.relation.ispartofseries	[WP E-IEB15/13]	-
dc.rights	cc-by-nc-nd, (c) Slemrod, 2015	-
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/es/	-
dc.source	IEB (Institut d’Economia de Barcelona) – Working Papers	-
dc.subject.classification	Impostos	cat
dc.subject.classification	Administració fiscal	cat
dc.subject.other	Taxation	eng
dc.subject.other	Tax administration and procedure	eng
dc.title	Tax administration and tax systems	ca
dc.type	info:eu-repo/semantics/workingPaper	ca
dc.rights.accessRights	info:eu-repo/semantics/openAccess	ca
Appears in Collections:	IEB (Institut d’Economia de Barcelona) – Working Papers

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