(The MIT Press) This book argues that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider aspects of administration, compliance, and remittance. Taking a “tax-systems” approach, this book takes tax evasion seriously, revisits the issue of remittance, incorporates administrative and compliance costs, and recognizes a range of behavioral responses to tax rates. Slemrod is a professor of business economics and public policy and director of the Office of Tax Policy Research at the University of Michigan. Gillitzer is a graduate student of economics at the University of Michigan.
