Tax systems

Intro -- Contents -- Series Foreword -- Acknowledgments -- Part I Introduction and Motivation -- 1 The Need for Tax-System Analysis -- 2 Standard Optimal Tax Models -- Part II Building Blocks of Tax Systems -- 3 Multiple Behavioral Margins -- 4 Multiple Sources of Costs -- 5 Tax Base Elasticity -- 6 Multiple Tax-System Instruments -- Part III Optimal Tax Systems -- 7 General Model -- 8 Standard Instruments with New Costs -- 9 Endogenous Elasticity -- 10 Optimal Observability and Complexity -- 11 Notches and Optimal Line Drawing -- Part IV Future Directions and Closing Thoughts -- 12 Future Directions -- 13 Conclusion -- Notes -- References -- Index.