ECONOMICS OF TAXATION 2006/2007 JAMES S. Księgarnia

Principles, Policy and Practice

This text combines a balanced explanation and analysis of the economic principles of taxation with a broad-based description and evaluation of the policy and practical aspects of the tax system operating in the UK, and also highlights some international comparisons.
The clarity of style and authoritative coverage continue to distinguish this text as does its presentation of topics.
The 1999/2000 edition has been fully up-dated to include changes to taxation announced in the Budget of March 1999. These changes relate mainly to the tax year 1999/2000, although some relate to subsequent years, as is pointed out in the appropriate places in the text.

Fully revised to include 1999 budget
More material on tax harmonisation has been added in chapter 7
The text compares international taxation systems and includes topics such as tax bases or the use of classical versus imputation system of taxation.
Covers the problems of harmonising EU taxation.
Numerical worked examples and illustrations are integrated throughout the text which helps student learning and comprehension.
Learning features include learning objectives, introduction, integrated numerical examples, end-of-chapter discussion/essay questions, end-of-chapter self-assessment questions with suggested solutions, summary, annotated further reading and glossary of terms.
1. General introduction
Part One: Principles of taxation
2. Introduction to taxation
3. Taxation and efficiency
4. Taxation and incentives
5. Taxation and equity
6. Taxation and stabilisation
Part Two: Taxation policy and practice
7. Introduction to taxation, policy and practice
8. Personal income tax
9. Further aspects of income tax
10. The taxation of wealth
11. Indirect and other taxes
12. Corporation tax
13. Further aspects of corporation tax
14. International aspects of corporate income taxes
Glossary of tax terms
Answers to self-assessment questions
Index

Dr Simon James, Exeter University
Prof Christopher Nobes, University of Reading

UPDATED EDITION 2000/2001

The 2000/2001 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 some International comparisons.

Features

Revised to include the 2000 budget

New material on tax harmonisation

Numerical examples and illustrations integrated 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.

To retain its currency, the text will be updated and revised annually.

The Economics of Taxation is suitable for undergraduates of all disciplines studying on courses in taxation.

The authors

Simon James is Reader in Economics at the University of Exeter. Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading.

318 pages

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.