| 000 | 01778nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180521141923.0 | ||
| 007 | t| | ||
| 008 | 180521s2018 ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_941518 _aSlemrod, Joel B. |
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| 245 | 0 |
_aReal firms in tax systems _c Joel Slemrod and William C. Boning |
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| 260 | _c2018 | ||
| 500 | _aDisponible en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aEconomic 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. | ||
| 650 | 4 |
_932280 _aSOCIEDADES |
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| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_946552 _aINCIDENCIA Y TRASLACION |
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| 700 | 1 |
_966138 _aBoning, William C. |
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| 773 | 0 |
_9156143 _oOP 207/2018/1 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 74, n. 1, March 2018, p. 131-143 |
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| 856 | _uhttp://docserver.ingentaconnect.com/deliver/connect/mohr/00152218/v74n1/s8.pdf?expires=1526906478&id=0000&titleid=10500&checksum=25765C9BF829C05490400BCD394BF49B | ||
| 942 |
_2udc _cART |
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| 999 |
_c138069 _d138069 |
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