A Dictionary of Taxation

This state-of-the art dictionary presents a wide range of accessible definitions and terms used to describe various aspects of taxes and tax systems throughout the world. It contains an extensive range of entries, key concepts, major developments and controversies in taxation.

Featuring entries relating to tax reform and the analysis of taxation, it draws on accounting, economic and legal aspects of taxation. Sorted alphabetically, with cross referencing, each entry presents the essential points of a particular law, accountancy practice or economic concept. Additionally, this dictionary offers a guide to readers of other literature on certain concepts or practices. Written in an accessible style, it will be indispensable to all those who need to know more about the concepts of taxation including practitioners, academics and students.