This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world.
PREFACE TO THE SECOND EDITION
In addition to general updating, over two hundred entries have been added or substantially revised for the second edition. I am grateful to many people for further inspiration and insights including those attending my sessions on tax economics and tax policy at HM Treasury.
University of Exeter