The Economics of Taxation: Principles, Policy, and Practice - Hardcover

James, Simon R.; Nobes, Christopher

 
9780132409049: The Economics of Taxation: Principles, Policy, and Practice

Inhaltsangabe

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, but also highlights some international comparisons. The clarity of style and authoritative coverage continue to distinguish the text in its presentation of topics.
The two-part structure remains unaltered from the previous (fourth) edition; however in addition to comprehensive updating and revisions for the many changes in taxation policy and practice (including the 1995 Budget), and in developments in the literature, the text now includes a major expansion of the coverage of corporation tax; new material on tax compliance, tax ethics, tax planning and earmarked taxes; expanded coverage of inheritance tax and self-assessment; and a new chapter on international aspects of corporate income taxes and EU harmonisation.
The teaching and learning features have been improved to comprise self-assessment and discussion questions at the end of each chapter; outline suggested answers to all the self-assessment questions are given at the end of the text. In addition to the integrated computational examples, the numerical illustrations which previously formed a separate chapter are, where appropriate, now incorporated with the relevant chapter. Annotated further reading suggestions, full references and a glossary of terms are also provided.

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Über die Autorin bzw. den Autor

Simon James is Senior Lecturer in Economics at the University of Exeter.

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9780273646303: The Economics of Taxation: Principles, Policy, and Practice

Vorgestellte Ausgabe

ISBN 10:  0273646303 ISBN 13:  9780273646303
Verlag: Pearson Education Limited, 1999
Softcover