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Become an expert on the taxation system using our range of taxation guides and books.

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Taxation Books & Guides

Become an expert on the taxation system using our range of taxation guides and books.

  • The Daily Telegraph Tax Guide 2019

    David Genders

    Product Code: BXMLQ
    Paperback
    The Daily Telegraph Tax Guide is the UK's bestselling tax handbook, containing everything you need to know about completing a self-assessment tax return for 2018/19. It includes: * Key changes from the Budget and Spring Statements * Dealing effectively with HM Revenue & Customs * Worked illustrations showing you how to complete your tax submission * How living or working abroad affects the tax that you pay * Tax saving tips which will help you save money * Inheritance Tax and potentially exempt transfers Whether you are self-employed, work part time or full time, are unemployed or retired, if you pay tax, The Daily Telegraph Tax Guide is invaluable. It helps ensure that you are as tax efficient as possible, offering practical advice, timetables and examples that make the complex and challenging world of tax returns easier to understand.
    • £13.79
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  • Daylight Robbery

    Dominic Frisby

    Product Code: CBICW
    Hardback
    Tax has been a tool for political, economic and social power throughout history - it is as old as civilisation itself. But how and why are we taxed the way we are, and is now it time for a fundamental change? Daylight Robbery is a whirlwind journey through the story of tax from its roots in ancient Mesopotamia right through to today exploring questions including: * What part did tax play in the formations of our global religions? * Is there a tax story at the heart of every global revolution? * Did tax start prohibition? * How did has war shaped the way societies have been taxed? Frisby finds that we are stuck in a cycle of taxation that starts when a temporary tax is introduced and then increased over time, often repressing the population and restricting basic human rights, and ending in violent revolt and revolution. He argues that now is the time for a dramatically new and reformed tax system to avoid the same fate. "You can have a God, you can have a king, but the man to fear is the tax collector." Proverb, Ancient Mesopotamia (3100 BC)
    • £16.00
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  • The Federal Estate Tax

    David Joulfaian (US Department

    Product Code: BZLHA
    Hardback
    A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.
    • £30.00
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  • Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present

    Jeremy Leaman

    Product Code: BWCPK
    Hardback
    Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
    • £84.99
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  • Shaping Taxpayers

    Product Code: BVAWD
    Hardback
    How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden's most esteemed bureaucracies - the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project's passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims - legal, economic, cultural - compete to shape taxpayer behaviour.
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  • Read My Lips

    Vanessa Williamson

    Product Code: BUMAP
    Paperback
    A surprising and revealing look at what Americans really believe about taxes Conventional wisdom holds that Americans hate taxes. But the conventional wisdom is wrong. Bringing together national survey data with in-depth interviews, Read My Lips presents a surprising picture of tax attitudes in the United States. Vanessa Williamson demonstrates that Americans view taxpaying as a civic responsibility and a moral obligation. But they worry that others are shirking their duties, in part because the experience of taxpaying misleads Americans about who pays taxes and how much. Perceived "loopholes" convince many income tax filers that a flat tax might actually raise taxes on the rich, and the relative invisibility of the sales and payroll taxes encourages many to underestimate the sizable tax contributions made by poor and working people. Americans see being a taxpayer as a role worthy of pride and respect, a sign that one is a contributing member of the community and the nation. For this reason, the belief that many Americans are not paying their share is deeply corrosive to the social fabric. The widespread misperception that immigrants, the poor, and working-class families pay little or no taxes substantially reduces public support for progressive spending programs and undercuts the political standing of low-income people. At the same time, the belief that the wealthy pay less than their share diminishes confidence that the political process represents most people. Upending the idea of Americans as knee-jerk opponents of taxes, Read My Lips examines American taxpaying as an act of political faith. Ironically, the depth of the American civic commitment to taxpaying makes the failures of the tax system, perceived and real, especially potent frustrations.
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  • Austerity

    Alberto Alesina

    Product Code: BUKOU
    Hardback
    A timely and incisive look at austerity measures that succeed--and those that don't Fiscal austerity is hugely controversial. Opponents argue that it can trigger downward growth spirals and become self-defeating. Supporters argue that budget deficits have to be tackled aggressively at all times and at all costs. In this masterful book, three of today's leading policy experts cut through the political noise to demonstrate that there is not one type of austerity but many. Looking at thousands of fiscal measures adopted by sixteen advanced economies since the late 1970s, Austerity assesses the relative effectiveness of tax increases and spending cuts at reducing debt. It shows that spending cuts have much smaller costs in terms of output losses than tax increases. Spending cuts can sometimes be associated with output gains in the case of expansionary austerity and are much more successful than tax increases at reducing the growth of debt. The authors also show that austerity is not necessarily the kiss of death for political careers as is often believed, and provide new insights into the recent cases of European austerity after the financial crisis. Bringing needed clarity to one of today's most challenging subjects, Austerity charts a sensible approach based on data analysis rather than ideology.
    • £27.00
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  • J.K. Lasser's Your Income Tax 2019

    Hardback
    America's most trusted tax advice, backed by detailed citations of authoritative tax referencesJ.K. Lasser's Your Income Tax Professional Edition 2019 is the tax preparer's guide to smart tax filing and planning. The Professional Edition not only includes the trusted guidance, clear advice, and money-saving tips featured in Your Income Tax, but also provides citations of tax authorities to help tax professionals easily locate the law, IRS rulings and court decisions that support the text. Fully up to date with the newest changes for 2018 tax returns, expert guidance from J.K. Lasser helps you maximize deductions and shelter income while providing hundreds of examples of how tax laws apply to individual situations. While evolving tax law can get very complex very quickly, this invaluable guide is designed to help you find the answers you need without wading through volumes of the Internal Revenue Code or IRS materials. Special icons call out new laws, IRS rulings, court decisions, filing pointers and planning strategies, allowing you to locate important information without breaking your workflow. Keeping up with changes to tax law is itself a full-time job--if it's not your full-time job, let the experts at J.K. Lasser do the legwork for you! Read from beginning to end or dip in and out as needed--this exceptional resource will help you: Get expert answers to tough tax situations quickly Navigate new laws, court decisions, IRS rulings, and more Locate authoritative sources easily with citations of references from the Code, the courts and the IRS. Avoid common pitfalls and adopt smart planning strategies for next year Accessible, down-to-earth tax advice is always appreciated, but professional tax preparers need more--such as authoritative sources to back their advice and clarify tricky situations that their clients may encounter. J.K. Lasser's Your Income Tax Professional Edition 2019 provides a quick one-stop resource for every tax pro, merging detailed citations with America's most trusted tax advice for over 65 years.
    • £56.00
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  • The Economics of Taxation

    Bernard Salanie

    Product Code: BFFOZ
    Hardback
    This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The Economics of Taxation offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers such issues of central policy importance as taxation of income from capital, environmental taxation, and tax credits for low-income families. This second edition has been significantly revised and updated. Changes include a substantially rewritten chapter on direct taxation; a discussion of recent research in the chapter on mixed taxation; the replacement of the chapter on capital taxation with a chapter on the "new dynamic public finance"; and considerations of environmental taxation in both theory and policy chapters. The book is aimed at graduate students or advanced undergraduates taking public finance classes as well as economists who want to learn more about the topic. It combines discussion of theory, empirical work, and policy objectives in compact form. Appendixes provide necessary background material on consumer and producer theory and the theory of optimal control.
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  • Tolley's Taxwise II

    Chris Jarman

    Product Code: BECYL
    Paperback
    Published as part of a two-volume set, this highly practical tax book provides expert guidance on how to approach real-life computations by detailing all the relevant points from current legislation, case law and other official material in the required format. "Tolley's Taxwise II 2012-13" covers: Inheritance Tax, Taxation of Trusts and Taxation of Estates, incorporating a variety of features for ease of use including: full cross-referencing and comprehensive indexing to assist in immediate location of required information; tables of rates for quick reference; guidance in the layout of computations; and numerous worked examples with detailed explanatory notes. "Tolley's Taxwise II 2012-13" includes the tax rates for: Capital transfer tax; IHT; IT rates; rates for trusts and estates; and CGT. Written by tax experts who are renowned not only for their technical skills but also for their ability to make sense of complex subjects. Required reading for all students in professional tax examinations.
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  • Tolley's Income Tax

    David Smailes

    Product Code: BDRWX
    Paperback
    "Tolley's Income Tax" is the definitive work on the subject, providing comprehensive, but straightforward and concise coverage of the relevant statute law, case law and HMRC practice for not only the current year but the last four years as well. Its alphabetical, topic-organised presentation, with extensive cross-referencing, supported by full details of source materials and a wide-ranging index, will lead you quickly and directly to the information you require. Numerous fully-updated worked examples provide further clarification of the more complex points. The main edition includes all relevant provisions of the FA 2012. It is suitable for tax students and practitioners.
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  • FIA Foundations in Taxation FTX

    BPP Learning Media

    Product Code: BDGKZ
    Paperback
    Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as the sole Platinum Approved provider of ACCA content, BPP Learning Media's study materials are tailored to the exams students will take.
    • £19.89
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  • CTA Awareness FA2013

    BPP Learning Media

    Product Code: BAYNJ
    Paperback
    BPP Learning Media is proud to publish a range of comprehensive, up-to-date and reliable materials for the CTA, the leading professional body for tax compliance services and related activities in the UK.
    • £85.50
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  • Tax Systems

    Joel Slemrod

    Product Code: BAYGR
    Hardback
    Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
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  • Confidence Games

    Tanina Rostain

    Product Code: AZGTB
    Paperback
    For ten boom-powered years at the turn of the twenty-first century, some of America's most prominent law and accounting firms created and marketed products that enabled the very rich -- including newly minted dot-com millionaires -- to avoid paying their fair share of taxes by claiming benefits not recognized by law. These abusive domestic tax shelters bore such exotic names as BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG and Ernst & Young. They brought in hundreds of millions of dollars in fees from clients and bilked the U.S. Treasury of billions in revenues before the IRS and Justice Department stepped in with civil penalties and criminal prosecutions. In Confidence Games, Tanina Rostain and Milton Regan describe the rise and fall of the tax shelter industry during this period, offering a riveting account of the most serious episode of professional misconduct in the history of the American bar. Rostain and Regan describe a beleaguered IRS preoccupied by attacks from antitax and antigovernment politicians; heightened competition for professional services; the relaxation of tax practitioner norms against aggressive advice; and the creation of complex financial instruments that made abusive shelters harder to detect. By 2004, the tax shelter boom was over, leaving failed firms, disgraced professionals, and prison sentences in its wake. Rostain and Regan's cautionary tale remains highly relevant today, as lawyers and accountants continue to face intense competitive pressure and regulators still struggle to keep pace with accelerating financial risk and innovation.
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  • The Joy of Tax

    Richard Murphy

    Product Code: AUFNQ
    Paperback
    "A brief but crucially important book." (Marcus Chown). In The Joy of Tax, tax campaigner Richard Murphy challenges almost every idea you have about tax. For him, tax is fundamentally about the ideas that shape the sort of society we want to live in, not technicalities. His intention is to demonstrate that there is indeed a joy in tax, and by embracing it we can create a fairer society and change the world for the better. Tax has been a feature of human society for a very long time. Almost no one gives tax a good press even though, as Richard Murphy argues, it has been fundamental to the development of democracy the world over. Whilst we may not like tax very much, in contrast it is clear that we really do like the public services which governments provide. So much so, in fact, that for most of the last 300 years, people have been more than happy for governments to run deficits by spending more than they raise in taxation. 2008 apparently changed all that. The issues of debt, deficits, cuts and austerity have dominated the political agenda ever since. Virtually every aspect of the government's finances and how to rearrange them in the forlorn hope of balancing the books has been discussed in great detail. Despite that, there has been almost no real discussion during this period about what tax is for and how it contributes to the creation of the society we aspire to.
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  • Taxation: A Very Short Introduction

    Stephen Smith

    Product Code: AMKIA
    Paperback
    Taxation is crucial to the functioning of the modern state. Tax revenues pay for public services - roads, the courts, defence, welfare assistance to the poor and elderly, and in many countries much of health care and education too. More than one third of national income in the industrialized (OECD) countries is on average taken in taxation. Taxes affect individuals in many ways. Taxes paid on income and spending directly reduce taxpayer disposable income, taxpayers face the hassle of tax returns and making payments, and they may be anxious about the possibility of investigation and enforcement action. People also adapt their activities in various ways to reduce the impact of taxation - putting money into tax-free savings accounts, or making shopping trips to other countries where taxes are lower. Taxation is therefore central to politics and public debate. Politicians that make reckless campaign promises about taxation then have to live with the uncomfortable consequences if elected. Businesses lobby for tax breaks that they claim will create jobs and prosperity. In this Very Short Introduction Stephen Smith shows how taxes have real effects on citizens and the economy that tax policy-makers have to balance. Although tax policy will always be a highly political issue, he argues that public decisions about taxation would be improved by a better understanding of the role of taxation, and of the nature and effects of different taxes. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
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  • The Daily Telegraph Tax Guide

    David Genders

    Product Code: AGOMZ
    Paperback
    The Daily Telegraph Tax Guide contains everything you need to know about completing a Self-Assessment tax return for 2012/13 including: full details of the new High Income Child Benefit tax charge; section-by-section worked illustrations; key changes from the 2012 Autumn Statement and March 2013 Budget; dealing effectively with HM Revenue & Customs; and when and how to file your return and pay your tax. For any taxpayer, whether self-employed, part-time, retired or unemployed, the book: is an invaluable resource that can help ensure that you are as tax efficient as possible; and offers practical advice, timetables and examples that aim to simplify what many people view as a complex and challenging procedure. With a whole range of top tips for saving on all types of tax, The Daily Telegraph Tax Guide is the essential guide to completing your 2012/13 tax return.
    • £14.89
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  • Treasure Islands

    Nicholas Shaxson

    Product Code: ADJWN
    Paperback
    Dirty money, tax havens and the offshore system describe the ugliest and most secretive chapter in the history of global economic affairs. Billionaire Warren Buffet, currently the third wealthiest man in the world, paid the lowest rate of tax among his office staff, including his receptionist. In 2006 the world's three biggest banana companies did nearly GBP400 million worth of business in Britain but paid just GBP128,000 in tax between them. In January 2009, US law enforcement fined Lloyds TSB $350 million after it admitted secretly channelling Iranian and Sudanese money into the US banking system. Tax havens are the most important single reason why poor people and poor countries stay poor. They lie at the very heart of the global economy, with over half the world trade processed through them. They have been instrumental in nearly every major economic event, in every big financial scandal, and in every financial crisis since the 1970s, including the latest global economic downturn. In "Treasure Islands", Nicholas Shaxson shows how this happened, and what this means for you.
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