There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice.

This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as:

• the philosophy...