Taxation by Political Inertia : Financing the Growth of Government in Britain.

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Bibliographic Details
Online Access: Full Text (via Taylor & Francis)
Main Author: Rose, Richard, 1933-
Other Authors: Karran, Terence
Format: eBook
Language:English
Published: Milton : Routledge, 2018.
Series:Routledge Library Editions: Taxation Ser.
Subjects:
Table of Contents:
  • Cover; Half Title; Title Page; Copyright Page; Table of Contents; Figures and Tables; Acknowledgements; 1 Why Inertia? Taxation as a Political Problem; Maximizing Tax Revenue While Minimizing Political Costs; Unintended and Intended Change; Taxation as It Actually Is; 2 The Great Identity: Revenue Equals Expenditure; How Much Tax?; How Much Tax Effort?; The Spending Side of the Budget; 3 Exercising the Taxing Power: A Public-Policy Model; Law as the Foundation of Taxation; No Taxation Without Administration; As the Economy Goes; Taxation as a System; 4 Taxation in Practice; Many Taxes
  • Many LawsMany Administrators; Many Economic Activities; Many Taxpayers; 5 The Force of Inertia; Comprehensive vs. Incremental Decisions; Driving Force of Inertia; Decisions at the Margins; 6 Increasing Taxes, Stable Taxes or Decreasing Taxes?; Continuity and Discontinuity; Patterns of Change; Causal Models of Change; 7 Fringe Tuning: The Chancellor's Decisions; The View from 11 Downing Street; Immediate Impact on Tax Revenue; Immediate Impact on Political Popularity; Cumulative Impact; 8 The Decisions of Citizens; Public Opinion About Taxation; Compliance Without Decision; Limits of Evasion
  • Opportunities for Tax Avoidance9 What Scope for Future Change?; Inertia of the Historic Past; Constraints upon 'Reform'; In Pursuit of More Revenue; A Cost-Benefit Analysis for Citizens; Appendix: List of Sources; References; Index