The economics of tax policy
著者
書誌事項
The economics of tax policy
Oxford University Press, 1996
- : hbk
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This study of the economics of taxation contains research papers that have previously appeared in the journal "Fiscal Studies". Each chapter covers a specific topic, presents the economic analysis in theoretical terms and then discusses the most important current issues. The book concentrates on issues which are applicable to all countries, rather than being a descriptive presentation of one tax system, and allows the reader a balanced introduction to current issues of debate.
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