Tax administration and tax systems

Joel Slemrod

No 2015/13, Working Papers from Institut d'Economia de Barcelona (IEB)

Abstract: This is a review of the so-called "Optimal tax systems" approach to the economic 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.

Keywords: Optimal taxation; tax administration; multiple behavioral responses (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2015
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:ieb:wpaper:doc2015-13

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