Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon - rather than as abstraction from the real w…
The Elgar guide to tax systems
The chapters in this volume offer a critical review of changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation.
Price theory has provided solutions to myriad problems affecting society without invoking any precepts beyond those encapsulated in the standard economic postulate. Fiscal theory, meanwhile, has been closely attentive to the political, sociological and historical circumstances t…
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods a…
The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectiv…