For over 30 years this textbook has been the leader in its field. Now updated annually, the 2013/2014 edition of this book 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 tax system, highlighting international comparisons.
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This is by far the best book in its field available today - and has been for many years. --Professor Andy Lymer, Deputy Dean, Birmingham Business School, University of Birmingham
Simon James is Associate Professor of Economics at the University of Exeter; Christopher Nobes is Professor of Accounting at Royal Holloway, University of London and at the University of Sydney, Australia.
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