Tax Systems

(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.