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Essays in Honour of Cedric Sandford
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A Comparative Study of the Political Economy of Taxation
Analysis and comparison of taxation in different countries, looking at what tax systems have in common, how they differ and trying to explain both the...
This is the third and final volume on issues which arise in updating and reforming taxes and tax administrations. The book is divided into three parts...
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...
The book examines key issues in tax reform, drawing on the experience of a number of different countries. It is divided into three parts. The first is...
A Case Study in Economics and Politics
Lessons for Australia
Lessons from an Analysis of Tax Reform in Six Countries
The results of a study on cost incurred by taxpayers or by third parties in meeting the requirement of the tax system over and above the tax liability...
Why Tax Systems Differ
This report describes the ways in which OECD member countries tax inheritances, gifts, net wealth and capital gains and examines the main policy issue...
An Economic Analysis of Government Expenditure and Revenue in the United Kingdom
An economic analysis of government expenditure & revenue in the United Kingdom, & the constitutional aspects of its control. This edition has been sub...
A Study of Rationality, Ideology and Politics
A Study of the Desirability and Feasibility of Replacing the United Kingdom Estate Duty by a Cumulative Tax on Recipients of Gifts and Inheritances
Study of the fiscal policy case for replacing the UK estate duty by a cumulative tax on recipients of gifts and inheritances - covers the administrati...
A Survey of Opinion on the Finance of Maintenance Costs of University Students
This report was drafted by the Secretariat with the assistance of S Cnossen & C Sandford with suggestions by R Bird. It was modified after discussions...
An Analysis of Capital Taxation in the United Kingdom - History, Present Structure and Future Possibilities
The Effects of the 1988 Cuts in the Higher Rates of Income Tax