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Taxation: A Very Short Introduction

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  • Smith, Stephen

    (Professor of Economics, University College London and Executive Dean of the UCL Faculty of Social and Historical Sciences)

Abstract

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.

Suggested Citation

  • Smith, Stephen, 2015. "Taxation: A Very Short Introduction," OUP Catalogue, Oxford University Press, number 9780199683697.
  • Handle: RePEc:oxp:obooks:9780199683697
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    Cited by:

    1. Cruz-Martinez, Gibran, 2021. "Universal Social Pensions Are Unaffordable … Not! Testing the Unaffordability Hypothesis in Latin America and the Caribbean," SocArXiv ne9rw, Center for Open Science.
    2. CRISTEA Loredana Andreea & VODĂ Alina Daniela & UNGUREANU Dragoş Mihai, 2020. "The Contemporary Approach Of Taxation, From The Point Of View Of Its Historical Evolution. Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 147-156, December.
    3. Loredana Andreea Cristea & Alina Daniela Vodă & Dragoș Mihai Ungureanu, 2020. "The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 863-870, December.
    4. Risse, Mathias & Meyer, Marco, 2018. "The Globalized Myth of Ownership and Its Implications for Tax Competition," Working Paper Series rwp18-018, Harvard University, John F. Kennedy School of Government.
    5. Jeroen van der Heijden, 2021. "Why meta‐research matters to regulation and governance scholarship: An illustrative evidence synthesis of responsive regulation research," Regulation & Governance, John Wiley & Sons, vol. 15(S1), pages 123-142, November.

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