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Editor's Choice Insights from a Tax-systems Perspective

Author

Listed:
  • Joel Slemrod
  • Christian Gillitzer

Abstract

The tax-systems perspective considers a variety of costs and behavioral margins often ignored in standard tax analysis: administrative and compliance costs, evasion and avoidance behavior, and multiple nonrate tax-system instruments (for example, withholding and public disclosure). We show how the standard optimal tax framework can be augmented to include these new sources of cost and behavioral response by considering some enduring tax policy questions: What is the optimal commodity tax base breadth? How does enforcement effort targeted to avoidance behavior affect optimal progressivity? What fraction of returns should be audited? Should small firms be excluded from a tax system? (JEL codes: H20, H21, H24-H26).

Suggested Citation

  • Joel Slemrod & Christian Gillitzer, 2014. "Editor's Choice Insights from a Tax-systems Perspective," CESifo Economic Studies, CESifo Group, vol. 60(1), pages 1-31.
    • Handle: RePEc:oup:cesifo:v:60:y:2014:i:1:p:1-31.
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    File URL: http://hdl.handle.net/10.1093/cesifo/ift015
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    Citations

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    Cited by:

    1. Pierce O’Reilly, 2018. "Tax policies for inclusive growth in a changing world," OECD Taxation Working Papers 40, OECD Publishing.
    2. Paukkeri, Tuuli, 2018. "Essays on public economics," Research Reports P72, VATT Institute for Economic Research.
    3. Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2018. "Optimal taxation and public provision for poverty reduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 64-98, February.
    4. Gabriele Mazzolini & Laura Pagani & Alessandro Santoro, 2022. "The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 1014-1046, August.
    5. David Bradbury & Pierce O’Reilly, 2018. "Inclusive fiscal reform: ensuring fairness and transparency in the international tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1434-1448, December.

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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