The British Tax System

This is the most extensively revised edition to date of this highly successful textbook. The revisions reflect substantial changes which have taken place in the tax system and in the way in which people think about tax issues. The authors identify areas in which the progress of tax reform is unsatisfactory, and they set out a tax reform strategy. In addition to discussing taxation within Britain, the book sets the British tax system in an international context, paying particular attention to the increasing level of integration in the European and world economies. This book is intended for students of public economics and taxation in economics; business studies.