The new edition of a popular guide to the key issues in tax reform, presented in a clear,
nontechnical, and unbiased way. To follow the debate over tax reform, the interested citizen …

Taxation involves complex questions of policy, law, and practice. The book offers an
innovative introduction to tax research by combining commentary on disciplinary-based and …

Everyone knows that the current tax system is unfair. Some of the richest people in America
pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the …

The goal of the Mirrlees Review has been to identify what makes a good tax system for an
open developed economy in the 21st century and to suggest how the UK tax system could …

" From adjusted gross income to zoning and property taxes, the second edition of The
Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes …

A central issue in public economics is the appropriate design of a tax system. This paper
argues that previous attempts to derive an" optimal tax system" are largely irrelevant to …

A concise and rigorous text that combines theory, empirical work, and policy discussion to
present core issues in the economics of taxation. This concise introduction to the economic …

In the late 1990s, the Australian Taxation Office (ATO) underwent a series of reforms that set
the stage for a new proactive role in building a voluntary taxpaying culture. The evaluation of …

Since the introduction of the income tax in 1913, controversy has raged about how heavily to
tax the rich. Opponents of high tax rates claim that heavy assessments have negative …

'Taxation affects all of us, directly or indirectly, on a daily basis in numerous ways. For those
involved in studying and researching taxation, matters of definition and understanding of …