Publicity about tax avoidance techniques of multinational corporations and wealthy individuals has moved discussion of international income taxation from the ba

This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the w

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "pub

The contributors to this work, all leading economists in their own right, are a few of the many colleagues, former students, and friends of Carl Shoup who have