The Economics of Taxation: Principles, Policy, and Practice

General introduction. PART ONE: PRINCIPLES OF TAXATION. 1. Introduction to taxation. 2. Taxation and efficiency. 3. Taxation and incentives. 4. Taxation and equity. 5. Taxation and stabilisation. PART TWO: TAXATION POLICY AND PRACTICE. 6. Introduction to taxation, policy and practice. 7. Personal income tax. 8. Further aspects of income tax. 9. The taxation of wealth. 10. Indirect and other taxes. 11. Corporation tax. 12. Further aspects of corporation tax. 13. International aspects of corporate income taxes. Glossary of tax terms Answers to self-assessment questions. Index.