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Taxation: A Very Short Introduction Stephen Smith (Professor of Economics, University College London and Executive Dean of the UCL Faculty of Social and Historical Sciences)

Taxation: A Very Short Introduction By Stephen Smith (Professor of Economics, University College London and Executive Dean of the UCL Faculty of Social and Historical Sciences)

Summary

Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this Very Short Introduction, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.

Taxation: A Very Short Introduction Summary

Taxation: A Very Short Introduction by Stephen Smith (Professor of Economics, University College London and Executive Dean of the UCL Faculty of Social and Historical Sciences)

Taxation is crucial to the functioning of the modern state. Tax revenues pay for public services - roads, the courts, defence, welfare assistance to the poor and elderly, and in many countries much of health care and education too. More than one third of national income in the industrialized (OECD) countries is on average taken in taxation. Taxes affect individuals in many ways. Taxes paid on income and spending directly reduce taxpayer disposable income, taxpayers face the hassle of tax returns and making payments, and they may be anxious about the possibility of investigation and enforcement action. People also adapt their activities in various ways to reduce the impact of taxation - putting money into tax-free savings accounts, or making shopping trips to other countries where taxes are lower. Taxation is therefore central to politics and public debate. Politicians that make reckless campaign promises about taxation then have to live with the uncomfortable consequences if elected. Businesses lobby for tax breaks that they claim will create jobs and prosperity. In this Very Short Introduction Stephen Smith shows how taxes have real effects on citizens and the economy that tax policy-makers have to balance. Although tax policy will always be a highly political issue, he argues that public decisions about taxation would be improved by a better understanding of the role of taxation, and of the nature and effects of different taxes. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.

Taxation: A Very Short Introduction Reviews

a very short book on taxation I wish were longer... a clever, detailed and entertaining guide to tax policy. * Prospect, Philip Collins *

About Stephen Smith (Professor of Economics, University College London and Executive Dean of the UCL Faculty of Social and Historical Sciences)

Stephen Smith is a Professor of Economics at University College London (UCL). He was previously Deputy Director of the Institute for Fiscal Studies, the UK's leading independent economic research institute. He is the author of Britain's Shadow Economy (OUP, 1986) , Environmental Economics: A Very Short Introduction (OUP, 2011), and many research reports and academic papers on tax policy and environmental policy. He has acted as a consultant and adviser to the Treasury, the IMF, the OECD and other government departments and international organizations.

Table of Contents

Introduction ; 1. What are taxes, and why do we need them? ; 2. The structure of taxation ; 3. Who bears the tax burden? ; 4. Taxation and the economy ; 5. Tax evasion and enforcement ; 6. Issues in tax policy ; Further Reading ; Index

Additional information

GOR006687779
9780199683697
0199683697
Taxation: A Very Short Introduction by Stephen Smith (Professor of Economics, University College London and Executive Dean of the UCL Faculty of Social and Historical Sciences)
Used - Very Good
Paperback
Oxford University Press
2015-04-23
152
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

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