history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

"Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of … law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are …. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the …