1978CentAUR (University of Reading)Requires access

The Economics of Taxation

Simon James, Christopher Nobes

Open publisher page 63 citations

Abstract

Part 1 Principles of taxation: taxation and efficiency taxation and incentives taxation and equity taxation and stabilization. Part 2 Taxation policy and practice: personal income tax further aspectss of income tax the taxation of wealth indirect and other taxes commpany tax systems the UK corporation tax numerical illustrations.

About this research paper

What this paper is about

Part 1 Principles of taxation: taxation and efficiency taxation and incentives taxation and equity taxation and stabilization. Part 2 Taxation policy and practice: personal income tax further aspectss of income tax the taxation of wealth indirect and other taxes commpany tax systems the UK corporation tax numerical illustrations.

Why it matters

OpenAlex reports 63 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Part 1 Principles of taxation: taxation and efficiency taxation and incentives taxation and equity taxation and stabilization. Part 2 Taxation policy and practice: personal income tax further aspectss of income tax the taxation of wealth indirect and other taxes commpany tax systems the UK corporation tax numerical illustrations.

Key concepts: International taxation, Double taxation, Economics, Equity (law), Public economics, Direct tax, Indirect tax, Income tax

Related papers

Back to paper searchBrowse research topicsOriginal source
The Economics of Taxation — Research Paper | ScholarLens