Taxation, of one sort or another, can be traced back to the beginnings of civilization, indeed, it might be argued that taxes are the price of civilization. This set reprints classic articles on taxation such as Adam Smith's Canons of Taxation, alongside more contemporary articles on modern developments. Taking into account the strong revisionist trend emergent in the study of economic issues, a new introduction by the editor puts the collected articles into context.
Part I: The Development of Taxation
Part II: Tax Theory and Principles
Part III: Taxation and the Political Process
Part IV: Tax Policy and Reform
Part V: Legal and Accounting Aspects
Part VI: Tax Administration
Part VII: Types of Taxation
Part VIII: Taxation as an Academic Subject
As the world economy enters the new century it is undergoing the most dramatic structural changes since the Second World War. These are marked by:
* the emergence of regional trading blocs in Europe, Asia and in North America
* the transformation of the former socialist economies
* the creation of a new world trading system with an emphasis on freer trade
* the continuing emergence of East and Southeast Asia as the world's most dynamic economic regions.
Each set contains a comprehensive new introduction by a leading expert in the field, and a selection of key material arranged according to major themes. The Critical Perspectives are an essential resource for those interested in the changing global economy including economists, policy makers and students of international business and international relations.
Sets in preparation include
The Growth Economies of Asia