The Economics of Taxation

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The Economics of Taxation is written by Simon James and published by . It's available with International Standard Book Number or ISBN identification 1906201420 (ISBN 10) and 9781906201425 (ISBN 13).

This book provides an introduction to the economic theory of taxation and discusses the tax system operating in the UK, with some overseas comparisons. This edition is revised to include the Autumn 2017 Budget and Finance Act. Part I of the book examines the principles of taxation, and part II gives a description and evaluation of the policy and practice of the UK's tax system, highlighting international comparisons.