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Taxation: A Very Short Introduction

Stephen Smith

April 2015

ISBN: 9780199683697

152 pages
Paperback
174x111mm

In Stock

Very Short Introductions

Price: £8.99

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.

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Description

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.

  • 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

About the Author(s)

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

Reviews

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