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Tax Systems

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Google books books.google.com
Originally published 2013
Authors Joel Slemrod
Christian Gillitzer
Date of Reg.
Date of Upd.
ID2926674
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About Tax Systems


An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. . . .

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