Description
For over 30 years this textbook has been the leader in its field.
Now updated annually, the 2017/2018 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 2017 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.
The Authors
Simon James BSc(Econ) MSc, MA, MBA, LLM, PhD, MEd, CTA (Fellow) is Associate Professor of Economics at the University of Exeter
Christopher Nobes BA, PhD, FCCA is Professor of Accounting at Royal Holloway, University of London and at University of Sydney
"This is by far the best book in its field available today."
Andy Lymer, Professor of Accounting & Taxation, Birmingham Business School