Slemrod, Joel2017-09-142017-09-142015https://hdl.handle.net/2445/115368This 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.30 p.application/pdfengcc-by-nc-nd, (c) Slemrod, 2015http://creativecommons.org/licenses/by-nc-nd/3.0/es/ImpostosAdministració fiscalTaxationTax administration and procedureinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/openAccess