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Real Firms in Tax Systems

Author

Listed:
  • Joel Slemrod
  • William C. Boning

Abstract

Economic analysis of taxation often assumes a homogeneous, usually perfectly competitive production sector in which individual firms are immaterial. This paper discusses some recent developments bringing key characteristics of real firms into the analysis of tax systems, which include enforcement rules and remittance regimes alongside tax rates and bases. Introducing more realistic firms into the analysis of tax systems has enabled progress in understanding the role of information in tax administration, the tradeoff between production efficiency and minimizing the administrative costs of tax collection, the consequences of remittance responsibility, and the fundamental role of firm heterogeneity in tax incidence.

Suggested Citation

  • Joel Slemrod & William C. Boning, 2018. "Real Firms in Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(1), pages 131-143, March.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201803)74:1_131:rfits_2.0.tx_2-h
    DOI: 10.1628/fa-2018-0002
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    More about this item

    Keywords

    tax systems; heterogeneous firms; tax incidence;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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