shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent … of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book's advantages is that … it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this …

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of … offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and … the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy …