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999			_c151573 _d151573
003			ES-MaIEF
005			20251119132649.0
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008			251119t2025 xxu||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_923506 _aKeen, Michael James
245	1	0	_aOnly connect! _baspects of the tax systems approach _c Michael Keen
520			_aThe 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.
650		4	_948426 _aSISTEMA FISCAL
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		0	_970463 _aPOLITICA TRIBUTARIA
650		4	_942888 _aESTADOS UNIDOS
773	0		_9174486 _oOP 233/2025/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.3, September 2025, p. 695-727
942			_cART