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The author examines the role of optimal tax analysis in informing and influencing tax policy design.
Updated and including changes announced in the March 1992 budget, this text introduces the economic theory of taxation. It gives an account of the UK tax system, and describes the present tax system and alternatives, fiscal policy and some applications of tax practice such as in…
Advances in Taxation Vol. 23 contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation.