+612 9045 4394
 
CHECKOUT
$7.95 Delivery per order to Australia and New Zealand
100% Australian owned
Over a hundred thousand in-stock titles ready to ship
Taxation : A Very Short Introduction - Stephen Smith

Taxation

A Very Short Introduction

Paperback Published: 1st June 2015
ISBN: 9780199683697
Number Of Pages: 144

Share This Book:

Paperback

RRP $26.99
$20.50
24%
OFF
Ships in 7 to 10 business days

Earn 41 Qantas Points
on this Book

Taxation is crucial to the functioning of the modern state. Tax revenues pay for public services - roads, the courts, defence, welfare assistance to the poor and elderly, and in many countries much of health care and education too. More than one third of national income in the industrialized (OECD) countries is on average taken in taxation. Taxes affect individuals in many ways. Taxes paid on income and spending directly reduce taxpayer disposable income, taxpayers face the hassle of tax returns and making payments, and they may be anxious about the possibility of investigation and enforcement action. People also adapt their activities in various ways to reduce the impact of taxation - putting money into tax-free savings accounts, or making shopping trips to other countries where taxes are lower.

Taxation is therefore central to politics and public debate. Politicians that make reckless campaign promises about taxation then have to live with the uncomfortable consequences if elected. Businesses lobby for tax breaks that they claim will create jobs and prosperity.

In this Very Short Introduction Stephen Smith shows how taxes have real effects on citizens and the economy that tax policy-makers have to balance. Although tax policy will always be a highly political issue, he argues that public decisions about taxation would be improved by a better understanding of the role of taxation, and of the nature and effects of different taxes.

ABOUT THE SERIES:
The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.

Industry Reviews

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

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

ISBN: 9780199683697
ISBN-10: 0199683697
Series: Very Short Introductions
Audience: General
Format: Paperback
Language: English
Number Of Pages: 144
Published: 1st June 2015
Publisher: Oxford University Press
Country of Publication: GB
Dimensions (cm): 17.4 x 11.4  x 0.8
Weight (kg): 0.12

Earn 41 Qantas Points
on this Book