Synopsis
For over 30 years this textbook has been the leader in its field. Now updated annually, the 2011/2012 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. Features - Revised to include the 2011 Budget and Finance Act. - Numerical examples and illustrations intergrated throughout the text. - Chapter-by-chapter self assessment and discussion questions, with suggested answers to the self assessment questions at the end of the text. - This text is updated and revised annually. The Economics of Taxation is suitable for undergraduates of all disciplines studying courses in taxation.
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About the Author
Simon James BSc(Econ) MSc, MA, MBA, LLM, PhD, MEd, CTA (Fellow) is Associate Professor of Economics at the University of Exeter & Christopher Nobes BA, PhD, FCCA is Professor of Accounting at Royal Holloway, University of London
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The Economics of Taxation : Principles, Policy and Practice
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