The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to...

This innovative book offers an original and radical tax policy proposal which can be used to promote growth and stability without affecting income equality. Immediately following the publication of Keynes's General Theory, Kalecki recognized that the theory of tax had to be re-thought, as...

George Warde Norman was a Director of the Bank of England from 1821 to 1872, a key figure behind the Bank Charter Act of 1844, and one of the founders of the Political Economy Club. In 1821 G.W. Norman began an essay on taxation as part of the utilitarian programme. His vision was for increased...