The Economics of Taxation

For over 30 years this textbook has been the leader in its field. Revised and updated annually, the 2012/13 edition continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK's current tax system, highlighting international comparisons.