MARC details
| 000 -LEADER |
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| fixed length control field |
03042cam a2200373Ii 4500 |
| 001 - CONTROL NUMBER |
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ocn874133263 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240726105451.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
130510t20142014maua ob 001 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
E7B |
| Language of cataloging |
eng |
| Description conventions |
rda |
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pn |
| Transcribing agency |
E7B |
| Modifying agency |
OCLCO |
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NHM |
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N15 |
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GPM |
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CDX |
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OSU |
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YDXCP |
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B24X7 |
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CUS |
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NT |
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IDEBK |
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LRU |
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UMC |
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JSTOR |
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OCLCF |
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EBLCP |
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OCLCQ |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781306203678 |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ2305 |
| Item number |
.T397 2014 |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Slemrod, Joel, |
| Relator term |
Author |
| 245 10 - TITLE STATEMENT |
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| Title |
Tax systems /Joel Slemrod and Christian Gillitzer. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
Cambridge, Massachusetts : |
| Name of publisher, distributor, etc. |
The MIT Press, |
| Date of publication, distribution, etc. |
(c)2014. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (x, 223 pages) : |
| Other physical details |
illustrations. |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
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| File type |
data file |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
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| Series statement |
Zeuthen lecture book series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographies and index. |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Introduction and Motivation. 1. The Need for Tax-System Analysis ; 2. Standard Optimal Tax Models -- |
| Title |
II. Building Blocks of Tax Systems. 3. Multiple Behavioral Margins ; 4. Multiple Sources of Costs ; 5. Tax Base Elasticity ; 6. Multiple Tax-System Instruments -- |
| -- |
III. Optimal Tax Systems. 7. General Model ; 8. Standard Instruments with New Costs ; 9. Endogenous Elasticity ; 10. Optimal Observability and Complexity ; 11. Notches and Optimal Line Drawing -- |
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IV. Future Directions and Closing Thoughts. 12. Future Directions ; 13. Conclusion. |
| 520 0# - SUMMARY, ETC. |
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| Summary, etc. |
"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 tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy."--Publisher's website. |
| 530 ## - COPYRIGHT INFORMATION: |
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| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Taxation. |
| 655 #1 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic Books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Gillitzer, Christian, |
| Relator term |
|
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=675785&site=eds-live&custid=s3260518">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=675785&site=eds-live&custid=s3260518</a> |
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Click to access digital title | log in using your CIU ID number and my.ciu.edu password |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Koha item type |
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) |
| DONATED BY: |
|
| VENDOR |
EBSCO |
| Classification part |
HJ |
| PUBLICATION YEAR |
2014 |
| LOCATION |
ONLINE |
| REQUESTED BY: |
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NFIC |
| Source of classification or shelving scheme |
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| 994 ## - |
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92 |
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NT |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
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| a |
1 |
| b |
Cynthia Snell |
| c |
1 |
| d |
Cynthia Snell |