Economics of Taxation (13th Edition 2013/14) (Economics of Taxation (James & Nobes))

For over 30 years this textbook has been the leader in its field. Now updated annually, the 2013/2014 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.