Taxation: A Very Short Introduction by Stephen SmithTaxation: A Very Short Introduction by Stephen Smith

Taxation: A Very Short Introduction

byStephen Smith

Paperback | May 4, 2015

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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 andenforcement 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 thatmake 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 understandingof 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, andenthusiasm to make interesting and challenging topics highly readable.
Stephen Smith is a Professor of Economics at University College London (UCL). He was previously Deputy Director of the Institute for Fiscal Studies, the UK's leading independent economic research institute. He is the author of Britain's Shadow Economy (OUP, 1986), Environmental Economics: A Very Short Introduction (OUP, 2011), and many...
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Title:Taxation: A Very Short IntroductionFormat:PaperbackDimensions:152 pagesPublished:May 4, 2015Publisher:OUPLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199683697

ISBN - 13:9780199683697

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Table of Contents

Introduction1. What are taxes, and why do we need them?2. The structure of taxation3. Who bears the tax burden?4. Taxation and the economy5. Tax evasion and enforcement6. Issues in tax policyFurther ReadingIndex