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The scope for and the limits of taxation
The concept of tax expenditures
TAX AND THE ENVIRONMENT
TAX HYPOTHECATION OR EARMARKING
The economics of earmarked taxes
is there a role for earmarked taxes?
Themes and issues in tax simplification
rules or principles?
a charter to be followed
TAX AND JUDICIAL REVIEW
a comparative overview
Tax policy and accounting standards
Other editions - View all
accounting and taxation administrative allocation analysis apply assessment assets benefits border tax adjustments budget burden capital gains carbon tax changes commodity complexity consumption corporate income corporation tax costs courts deadweight loss demand distortions distributional earmarking effects efficiency emissions enforcement Environmental Economics environmental taxes equilibrium equity European example excise expenditure external financial reporting flat tax important incentive income tax increase indirect taxes individual investment issues judicial review levied marginal measures member countries OECD optimal percent Pigouvian taxes political pollution taxes practice principle problem profits proposals protection Public Economics reduce Section sector simplification social spending structure tax and accounting tax authorities tax avoidance tax base tax harmonization tax incidence tax law tax legislation tax policy tax rates tax reform tax revenue tax rules tax system taxpayer TBR2 tion transactions United Kingdom