Taxation : Critical Perspectives on the World Economy

ISBN-13: 9780415188005 / Angielski / Twarda / 2002 / 1768 str.

Simon James

Opis

Taxation, of one sort or another, can be traced back to the beginnings of civilization, indeed, it might be argued that taxes are the price of civilization. This set reprints classic articles on taxation such as Adam Smith's Canons of Taxation, alongside more contemporary articles on modern developments. Taking into account the strong revisionist trend emergent in the study of economic issues, a new introduction by the editor puts the collected articles into context.

Spis treści

Volume I
Part I: The Development of Taxation
Part II: Tax Theory and Principles
Part III: Taxation and the Political Process
Volume II
Part IV: Tax Policy and Reform
Part V: Legal and Accounting Aspects
Volume III
Part VI: Tax Administration
Volume IV
Part VII: Types of Taxation
Part VIII: Taxation as an Academic Subject