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Index
Cover page
Halftitle page
Series page
Title page
Copyright page
Contents
Acknowledgements
List of illustrations
Introduction
Chapter 1: Why do we have taxes?
What is taxation?
Taxation in history
Taxation and the growth of government
Chapter 2: The structure of taxation
The structure of taxation
Cross-country comparisons
Taxes on income
Taxes on spending
Taxes on business
Other taxes
Chapter 3: Who bears the tax burden?
‘Formal’ and ‘effective’ incidence
Distributional incidence
Chapter 4: Taxation and the economy
The economic costs of taxation
Efficiency and ‘excess burden’
Optimal commodity taxation
The case for taxing land
Taxes and the labour market
Equity and efficiency
Tax wedges in the labour market
Interaction between income tax and benefit policies
Do consumption taxes harm work incentives less?
Chapter 5: Tax evasion and enforcement
Individual tax evasion
Opportunities for evasion
Individual risks and gains from evasion
Moral, psychological, and social influences
How much tax is lost through evasion?
Tax enforcement
Chapter 6: Issues in tax policy
What makes good tax policy?
‘Neutrality’ as a guiding principle for tax policy
Tax simplification
A flat-rate income tax?
Sales taxes and the poor
Taxation and the environment
Tax policy: the future
Glossary
Further reading
Index
Expand your collection of Very Short Introductions
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