Only connect! aspects of the tax systems approach Michael Keen
By: Keen, Michael James
.
Material type: 
ArticleSubject(s): SISTEMA FISCAL | ADMINISTRACION TRIBUTARIA | POLITICA TRIBUTARIA | ESTADOS UNIDOS
In:
National Tax Journal v.78, n.3, September 2025, p. 695-727Summary: The tax systems approach aims to integrate policy and administration into an analytically coherent and empirically informed framework for thinking about taxation. This paper reflects on aspects of this agenda. It revisits the presumption that administrative interventions should stop short of net revenue maximization and raises questions as to the complementarity/substitutability between policy and administration. With potential relevance to practical tax administration and developing countries particularly in mind, it highlights and briefly reflects on the remarkable upsurge in high-quality empirical work on tax administration. Finally, it speculates on where tax systems may be heading, including the potential demise of the value-added tax.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 233/2025/3-2 (Browse shelf) | Available | OP 233/2025/3-2 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 233/2025/2-5 Do transfer pricing reforms lead to a boom in tax consultants? | OP 233/2025/3 National Tax Journal | OP 233/2025/3-1 Do local tax preparers strengthen the influence of tax policy on individual behavior? | OP 233/2025/3-2 Only connect! | OP 233/2025/3-3 Undeterred | OP 233/2025/3-4 Shifting and other problems with taxable income elasticity | OP 233/2025/3-5 Corporate tax shaming |
The tax systems approach aims to integrate policy and administration into an analytically coherent and empirically informed framework for thinking about taxation. This paper reflects on aspects of this agenda. It revisits the presumption that administrative interventions should stop short of net revenue maximization and raises questions as to the complementarity/substitutability between policy and administration. With potential relevance to practical tax administration and developing countries particularly in mind, it highlights and briefly reflects on the remarkable upsurge in high-quality empirical work on tax administration. Finally, it speculates on where tax systems may be heading, including the potential demise of the value-added tax.
There are no comments for this item.