Journals Higher Education



Published: 23 April 2015

152 Pages | 10 black and white illustrations


ISBN: 9780199683697

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Taxation: A Very Short Introduction

Stephen Smith

Very Short Introductions

  • Explains the role that taxes play in a modern economy
  • Describes some of the main taxes used by most developed and developing countries
  • Consideres the key issues: the question of where the burden of taxation really lies, how taxation affects the economy, and the effects of tax evasion and tax avoidance
  • Discusses cases and debates from a range of different countries