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Tax systems
"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 t…
- Edition
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- ISBN/ISSN
- 9780262319003
- Collation
- 1 online resource (x, 223 pages) :illustrations.
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