Taxation: A Very Short Introduction

Author: Stephen Smith
Publisher: OUP Oxford
ISBN: 0191506621
Category : Law
Languages : en
Pages : 153

Book Description
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.

Introduction to Taxation

Author: William D. Popkin
Publisher: Debolsillo
ISBN:
Category : Income tax
Languages : en
Pages : 776

Book Description

The Oxford Introductions to U.S. Law

Author: Edward McCaffery
Publisher: Oxford University Press
ISBN: 0199930112
Category : Law
Languages : en
Pages :

Book Description
In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, Edward McCaffery offers a very sophisticated yet clear explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system. Professor McCaffery describes, for example, how the current income tax in the United States has increasingly become a wage tax that favors those with capital rather than those whose money comes from labor. In explaining the consequences of tax policy on individuals, he also considers important possible alternatives for income taxation in the U.S. The Oxford Introductions to U.S. Law: Income Tax Law sets forth the 'who,' 'what,' 'when,' and 'why' of income tax law and describes the essential concepts of the field in a clear and concise manner that helps students and non-experts increase their understanding of the policies behind modern tax law and the ways in which these policies affect different types of individuals.

Magna Carta: A Very Short Introduction

Author: Nicholas Vincent
Publisher: Oxford University Press
ISBN: 0199582874
Category : History
Languages : en
Pages : 153

Book Description
Magna Carta has long been considered the foundation stone of the British Constitution, yet few people today understand either its contents or its context. With a full English translation of the 1215 charter, Nicholas Vincent introduces the document to a modern audience; explaining its origins and tracing the significance of its role in our history.

Global Taxation

Author: Philipp Genschel
Publisher: Oxford University Press
ISBN: 0192897578
Category : Business & Economics
Languages : en
Pages : 302

Book Description
Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments that allowed for the emergence of big government as we know it today, including, most prominently, income taxes and general consumption taxes. The volume draws on a new historical dataset of tax introduction worldwide to map the global spread of modern taxes descriptively and to explore its correlates analytically. It makes four contributions to the literature. First, it corrects a pervasive Western bias in historical political economy and fiscal sociology. Most of this literature focuses heavily on the tax policy of advanced democracies in Europe. The chapters of this volume explore how far Western theories and insights travel to non-Western contexts. Second, the volume mitigates a recency bias in much of the macro-quantitative literature in comparative political economy and public finance. The chapters investigate whether insights travel across time from recent to more distant periods of observation. Third, the volume compensates for the substantive preoccupation of extant research with the personal income tax and the VAT by extending the analysis to other important tax instruments: the corporate income tax, the inheritance tax, non-VAT sales taxes, and social security contributions. Finally, the volume goes beyond the prevalent methodological nationalism in fiscal sociology and comparative political economy. It shows that non-sovereign tax introductions were common in colonial and imperial settings and compares analytically how the logic of these non-sovereign introductions differed from sovereign ones.

Environmental Economics: A Very Short Introduction

Author: Stephen Smith
Publisher: OUP Oxford
ISBN: 0191620297
Category : Business & Economics
Languages : en
Pages : 152

Book Description
If environmental protection is costly, how much should we spend on pollution control? Is it worth reducing pollution to zero, or should we accept some level of pollution because of the economic benefits associated with it? How can we assess the benefits that people get from a less-polluted atmosphere? In broad terms, environmental economics looks at how economic activity and policy affect the environment in which we live. Some production generates pollution, such as power station emissions causing acid rain and contributing to global warming, but household consumption decisions also affect the environment, where more consumption can mean more waste sent to polluting incinerators. However, pollution is not an inevitable consequence of economic activity - environmental policies can require polluting firms to clean up their emissions, and can encourage people to change their behaviour, through environmental taxes on polluting goods, for example. Generally, though, these measures will involve some costs, such as installing pollution control equipment. So there's a trade-off: a cleaner environment, but economic costs. In recent years, many economists have argued for greater use of incentive in the form of pollution charges and emissions trading rather than more traditional direct regulation of polluters. In this Very Short Introduction, Stephen Smith discusses environmental issues including pollution control, reducing environmental damage, and global climate change policies, answering questions about how we should balance environmental and economic considerations, and what form government policies should take. Including many illustrative case studies and examples he shows that this is an exciting field of economics, and one that is at the heart of many public debates and controversies. 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.

Contemporary Art: A Very Short Introduction

Author: Julian Stallabrass
Publisher: Oxford University Press, USA
ISBN: 0192806467
Category : Art
Languages : en
Pages : 169

Book Description
"Bloodied toy soldiers, gilded shopping carts, and Lego concentration camps. Contemporary art is supposed to be a realm of freedom where artists shock, break taboos, and switch between confronting viewers with works of great profundity and jaw-dropping triviality. But away from shock tactics in the gallery, there are many unanswered questions. What is contemporary about contemporary art? What effect do politics and big business have on art? And who really runs the art world?" "Previously published as Art Incorporated, this controversial and witty Very Short Introduction is an exploration of the global art scene that will change the way you see contemporary art."--BOOK JACKET.

Human Rights

Author: Andrew Clapham
Publisher: Oxford University Press, USA
ISBN: 0198706162
Category : Law
Languages : en
Pages : 217

Book Description
Focusing on highly topical issues such as torture, arbitrary detention, privacy, and discrimination, this book will help readers to understand for themselves the controversies and complexities behind human rights.

Theology: A Very Short Introduction

Author: David Ford
Publisher: OUP Oxford
ISBN: 0191669571
Category : Religion
Languages : en
Pages : 230

Book Description
This Very Short Introduction provides both the believer and non-believer with a balanced survey of the central questions of theology. David Ford's approach draws us in to considering the principles underlying religious belief, including the centrality of salvation to most major religions, the concept of God in ancient, modern, and postmodern contexts, the challenge posed to theology by prayer and worship, and the issue of sin and evil. He also probes the nature of experience, knowledge, and wisdom in theology, and discusses what is involved in interpreting theological texts. In this new edition, Ford considers the contemporary relevance of theology, including the effect of globalization and digitized communication, examines the theological responses to change and development in science, considers the impact of increased engagement between Islam and the West, and looks at the development and importance of theology between the different faiths. 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.

Globalization: A Very Short Introduction

Author: Manfred B. Steger
Publisher: Oxford University Press
ISBN: 0192589326
Category : Political Science
Languages : en
Pages : 185

Book Description
We live today in an interconnected world in which ordinary people can became instant online celebrities to fans thousands of miles away, in which religious leaders can influence millions globally, in which humans are altering the climate and environment, and in which complex social forces intersect across continents. This is globalization. In the fifth edition of his bestselling Very Short Introduction Manfred B. Steger considers the major dimensions of globalization: economic, political, cultural, ideological, and ecological. He looks at its causes and effects, and engages with the hotly contested question of whether globalization is, ultimately, a good or a bad thing. From climate change to the Ebola virus, Donald Trump to Twitter, trade wars to China's growing global profile, Steger explores today's unprecedented levels of planetary integration as well as the recent challenges posed by resurgent national populism. 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.