The economics of taxation

Bibliographic Information

The economics of taxation

Simon James, Christopher Nobes

Prentice Hall, 1992

4th ed

Available at  / 22 libraries

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Note

Includes bibliographical references and index

Description and Table of Contents

Description

Updated and including changes announced in the March 1992 budget, this text introduces the economic theory of taxation. It gives an account of the UK tax system, and describes the present tax system and alternatives, fiscal policy and some applications of tax practice such as income tax.

Table of Contents

  • Part 1 Principles of taxation: taxation and efficiency
  • taxation and incentives
  • taxation and equity
  • taxation and stabilization. Part 2 Taxation policy and practice: personal income tax
  • further aspectss of income tax
  • the taxation of wealth
  • indirect and other taxes
  • commpany tax systems
  • the UK corporation tax
  • numerical illustrations.

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