📖 The Scoop
The book is a companion volume to "Key issues in tax reform" (published in 1993). It examines a series of issues relevant to any serious debate on tax reform, and draws on the experience of a number of different countries. Part I covers issues of tax structure. Part II, on administration, examines some of the ways in which compliance costs may be minimised, and the use of tax amnesties. Part III deals with some wider issues: tax policy and the environmental costs of road transport, tax incentives for profit-related pay in the United Kingdom, tax perceptions and tax reform, the politics of tax reform
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