The Economics of Taxation

by Simon James, Christopher W. Nobes

For over 30 years this textbook has been the leader in its field. Revised and updated annually, the 2011/12 edition 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 current tax system, highlighting international comparisons.

342 pages, Paperback

First published March 1, 1996

About the author

Simon James is an Associate Professor in Economics in the Department of Organisation Studies, a Chartered Tax Adviser, a Fellow of the Chartered Institute of Taxation, a Fellow of the College of Teachers and a Fellow of the Higher Education Academy. He has also held visiting positions at six universities overseas including the Australian National University and the most recent was a Visiting Erskine Fellowship at the University of Canterbury, New Zealand. He holds an MBA as well as Masters degrees in Economics, Law, Education and Educational Management, and the subject of his PhD was ‘Taxation and Economic Decisions’.

Professor James has published over 60 research papers and his 15 books include The Economics of Taxation: Principles, Policy and Practice (with Chris Nobes), 13th edition 2013. He has also edited a four-volume collection of tax papers entitled Taxation: Critical Perspectives on the World Economy, published by Routledge in 2002, and is co-editor of Taxation: An Interdisciplinary Approach to Research, Oxford University Press, 2005.