This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world

This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. "Fiscal Sociology" commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the...