The Economics of Taxation - Principles, Policy and Practice: 2012/13 (Paperback, 12 Ed)

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.