Tax Systems (Zeuthen Lectures)

Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Ross School of Business, Professor of Economics, and Chair of the Economics Department at the University of Michigan. He is the coauthor, with Jon Bakija, of Taxing Ourselves, now in its fourth edition from the MIT Press. Christian Gillitzer is a graduate student of economics at the University of Michigan.

Avoidance, evasion, compliance, and administration are 50 percent of the real action but only 5 percent of academic research on taxation. Joel Slemrod has been dominant in rectifying this imbalance. Tax Systems consolidates his and others' work and leads the way forward.

Research on tax design often overlooks essential issues of policy implementation. Tax Systems addresses this important oversight, providing insightful analysis on topics including compliance, complexity, remittance, and the design of information reports. Researchers and policy-makers will find this volume a compelling demonstration of how economic analysis can inform the key questions of tax administration.

Many have said that useful tax advice must recognize issues of implementation (and human nature) as well as design, but no one has really done it -- until now. This elegant (and sometimes even entertaining) book draws together the threads of the quiet revolution in the economics of taxation over the last few years to show how the area is moving towards a more holistic and persuasive analysis of taxation. No one is better placed than the authors to do this, or to convey the excitement of the process.

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