This comprehensive and lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer structure. John Creedy discusses central problems which are illustrated using relatively simple models. He argues that economists can make a valuable...

Presumptive taxation of the hard-to- / Victor Thuronyi -- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace -- Discussant comment / William Randolph -- Mapping the US tax...