Taxation : Policy and Practice (3 Revised edition)

This annually updated textbook is designed to provide students with a thorough understanding of the principles of taxation.

Written with examples, activities and questions throughout, this work is an introduction to taxation, fiscal policy and decision making.

It combines a conceptual framework with the necessary technical information for a complete course.

This edition has been fully updated to include the 1995 Finance Act and has an accompanying Teachers' Manual.

This book should be of interest to undergraduate and professional students of taxation.