The Economics of Taxation: Principles, Policy and Practice

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For over 30 years this textbook has been the leader in its field. Now revised and updated annually, the 2012/13 edition continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations. 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.