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Taxation
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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

About the Author

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.

Reviews

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

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