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This is by far the best book in its field available today --Andy Lymer, Professor of Accounting & Taxation, Birmingham Business School and Leader, HM Treasury Tax Development Programme
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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