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For over 30 years this textbook has been the leader in its field. The 18th edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK’s tax system, highlighting international comparisons. Features - - Regularly revised to keep it up to date with changes to the UK tax system. - Numerical examples and illustrations intergrated throughout the text. - Chapter-by-chapter self assessment and discussion questions, with suggested answers to the self assessment questions at the end of the text. The Economics of Taxation is suitable for undergraduates of all disciplines studying courses in taxation.