Chris Evans, Emeritus Professor of Taxation, UNSW Sydney, AustraliaAndy Lymer, Professor of Taxation and Personal Finance, Aston University, UKRobert Ricketts, Emeritus Professor of Taxation, Texas Tech University, USAYan Xu, Scientia Associate Professor of Tax Law, University of UNSW Sydney, Australia

..". almost everyone, from the proverbial person in the street to the most expert analyst, can learn something new from the discussion in this book about how and why taxes are structured and how they function in different contexts" --Richard Bird - Emeritus Professor of Economics, University of Toronto, Canada"This is a most welcome, practical and pragmatic guide to tax systems around the world accessible to anyone with a basic interest in tax matters.The book is a highly useful introductory text for students starting to explore the how s and why s of tax policy and tax administration. It sketches the tax structures in developed and developing countries, examines income, wealth and consumption taxes in considerable detail, and deals with key aspects of tax policy-making and tax administration.In a most lucid manner, the authors have committed their considerable experience to paper of working in and for a wide range of diverse countries, governments and organizations.--Sijbren Cnossen - Professor bij Erasmus School of Economics

Chris Evans, Emeritus Professor of Taxation, UNSW Sydney, AustraliaAndy Lymer, Professor of Taxation and Personal Finance, Aston University, UKRobert Ricketts, Emeritus Professor of Taxation, Texas Tech University, USAYan Xu, Scientia Associate Professor of Tax Law, University of UNSW Sydney, Australia

..". almost everyone, from the proverbial person in the street to the most expert analyst, can learn something new from the discussion in this book about how and why taxes are structured and how they function in different contexts" --Richard Bird - Emeritus Professor of Economics, University of Toronto, Canada"This is a most welcome, practical and pragmatic guide to tax systems around the world accessible to anyone with a basic interest in tax matters.The book is a highly useful introductory text for students starting to explore the how s and why s of tax policy and tax administration. It sketches the tax structures in developed and developing countries, examines income, wealth and consumption taxes in considerable detail, and deals with key aspects of tax policy-making and tax administration.In a most lucid manner, the authors have committed their considerable experience to paper of working in and for a wide range of diverse countries, governments and organizations.--Sijbren Cnossen - Professor bij Erasmus School of Economics

Chris Evans, Emeritus Professor of Taxation, UNSW Sydney, AustraliaAndy Lymer, Professor of Taxation and Personal Finance, Aston University, UKRobert Ricketts, Emeritus Professor of Taxation, Texas Tech University, USAYan Xu, Scientia Associate Professor of Tax Law, University of UNSW Sydney, Australia

..". almost everyone, from the proverbial person in the street to the most expert analyst, can learn something new from the discussion in this book about how and why taxes are structured and how they function in different contexts" --Richard Bird - Emeritus Professor of Economics, University of Toronto, Canada"This is a most welcome, practical and pragmatic guide to tax systems around the world accessible to anyone with a basic interest in tax matters.The book is a highly useful introductory text for students starting to explore the how s and why s of tax policy and tax administration. It sketches the tax structures in developed and developing countries, examines income, wealth and consumption taxes in considerable detail, and deals with key aspects of tax policy-making and tax administration.In a most lucid manner, the authors have committed their considerable experience to paper of working in and for a wide range of diverse countries, governments and organizations.--Sijbren Cnossen - Professor bij Erasmus School of Economics