Taxation: A Very Short Introduction 英文原版 牛津通識系列：税收 Stephen Smith

基本信息

By (author) Stephen Smith

Format Paperback | 152 pages

Dimensions 114 x 174 x 8mm | 135g

Publication date 01 Jun 2015

Publisher Oxford University Press

Publication City/Country Oxford, United Kingdom

Language English

Illustrations note 10 black and white illustrations

ISBN10 0199683697

ISBN13 9780199683697

頁面參數僅供參考，具體以實物為準

內容簡介

Taxation is crucial to the functioning of the modern state. Tax revenues pay for public services - roads, the courts, defence, welfare assistance to the poor and elderly, and in many countries much of health care and education too. More than one third of national income in the industrialized (OECD) countries is on average taken in taxation. Taxes affect individuals in many ways. Taxes paid on income and spending directly reduce taxpayer disposable income, taxpayers

face the hassle of tax returns and making payments, and they may be anxious about the possibility of investigation and enforcement action. People also adapt their activities in various ways to reduce the impact of taxation - putting money into tax-free savings accounts, or making shopping trips to

other countries where taxes are lower. Taxation is therefore central to politics and public debate. Politicians that make reckless campaign promises about taxation then have to live with the uncomfortable consequences if elected. Businesses lobby for tax breaks that they claim will create jobs and prosperity.

In this Very Short Introduction Stephen Smith shows how taxes have real effects on citizens and the economy that tax policy-makers have to balance. Although tax policy will always be a highly political issue, he argues that public decisions about taxation would be improved by a better understanding of the role of taxation, and of the nature and effects of different taxes.

ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.

税收對於現代國家的運作至關重要。税收用於公共服務，包括道路，法院，國防，對窮人和老年人的福利援助，在許多國家中，許多衞生保健和教育也用於税收。在工業化國家（OECD）中，國民平均收入的三分之一以上來自税收。税收以多種方式影響個人。對收入和支出支付的税款直接減少了納税人的可支配收入，納税人

面臨納税申報和付款的麻煩，他們可能擔心調查和執法行動的可能性。人們還以各種方式調整他們的活動，以減少税收的影響-將資金存入免税儲蓄帳户，或進行購物旅行。

其他税收較低的國家。因此，税收對於政治和公眾辯論至關重要。在競選活動中魯campaign承諾的政客們必須當選，否則後果不堪設想。企業遊説他們主張減税，這將創造就業機會和繁榮。

史蒂芬·史密斯（Stephen Smith）在這本簡短的簡介中説明了税收如何對税收政策制定者必須平衡的公民和經濟產生實際影響。儘管税收政策將永遠是一個高度政治性的問題，但他認為，通過更好地理解税收的作用以及不同税收的性質和影響，可以改善有關税收的公共決策。

關於系列：牛津大學出版社的“非常簡短的介紹”系列包含幾乎每個主題領域的數百種標題。這些袖珍本是快速在新學科上取得成功的理想方法。我們的專家作者結合了事實，分析，觀點，新思想和熱情，使有趣且具挑戰性的主題更具可讀性。

作者簡介

Stephen Smith is a Professor of Economics at University College London (UCL). He was previously Deputy Director of the Institute for Fiscal Studies, the UK's leading independent economic research institute. He is the author of Britain's Shadow Economy (OUP, 1986) , Environmental Economics: A Very Short Introduction (OUP, 2011), and many research reports and academic papers on tax policy and environmental policy. He has acted as a consultant and

adviser to the Treasury, the IMF, the OECD and other government departments and international organizations.

Stephen Smith是倫敦大學學院（UCL）的經濟學教授。他曾擔任英國領先的獨立經濟研究所財政研究所的副所長。他是《英國影子經濟》（OUP，1986年），《環境經濟學：簡介》（OUP，2011年）以及許多有關税收政策和環境政策的研究報告和學術論文的作者。他曾擔任 美國財政部，國際貨幣基金組織，經合組織以及其他政府部門和國際組織的顧問。

書籍目錄

Introduction ; 1. What are taxes, and why do we need them? ; 2. The structure of taxation ; 3. Who bears the tax burden? ; 4. Taxation and the economy ; 5. Tax evasion and enforcement ; 6. Issues in tax policy ; Further Reading ; Index