The economics of taxation principles, policy, and practice

• Main Author: James, Simon R (Author)
• Other Authors: Nobes, Christopher
• Format: Book
• Language: English
• Published: New York Financial Times-Prentice Hall 1999
• Edition: seventh edition updated
• Subjects: Taxation > Great Britain; Taxation
• Online Access: Click Here to View Status and Holdings.
• Item Description: Includes index
• Physical Description: xii, 321 pages 23cm
• ISBN: 0273646303

Updated to include changes to taxation announced in the March 1999 budget, this text introduces the economic theory of taxation. More material on tax harmonization has been added, including the problems of harmonizing EU taxation. There are also comparisons of international taxation systems.This text combines a balanced explanation and analysis of the economic principles of taxation with a broad-based description and evaluation of the policy and practical aspects of the tax system operating in the UK, and also highlights some international comparisons. The clarity of style and authoritative coverage continue to distinguish this text as does its presentation of topics. The 1999/2000 edition has been fully up-dated to include changes to taxation announced in the Budget of March 1999. These changes relate mainly to the tax year 1999/2000, although some relate to subsequent years, as is pointed out in the appropriate places in the text.