Overview

Taxation has been a major factor in economic, social and political developments throughout recorded history. It has played a key role in many administrative advances such as the Census in Ancient Rome and the Domesday book. In modern times taxation absorbs up to half the national income in modern states and remains the essential source of government revenue and a major policy instrument. It continues to be the centre of endless controversy, research and proposed reform. This rich collection draws on contributions from a huge literature. The topics covered include famous tax disasters such as the poll tax; tax compliance and evasion; tax ethics; tax and the incentives to work, tax and the political process; tax reform; tax and environmental issues and tax and the family. The readings include authoritative articles on contemporary controversies in these areas and many others. This work will be an invaluable reference source for those studying subjects such as accounting, economics, politics and social policy, as well as taxation itself.

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9780415188005

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