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Tax Policy and Practice

  • Chapter
Public Sector Economics

Part of the book series: Macmillan Texts in Economics ((TE))

Abstract

Government activity has to be financed. A broad tax base, with a simple structure, and low marginal rates, does the least harm to enterprise and to work effort (1994 White Paper, Competitiveness: Helping Business to Win, Cm 2563, London: HMSO, p. 17).

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Further reading

  • Bennett, F. (1993) Social Insurance: Reform or Abolition, The Commission on Social Justice (London: Institute for Public Policy Research).

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  • Giles, C. and Johnson, P. (1994) ‘Tax Reform in the UK and Changes in the Progressivity of the Tax System 1985–95’, Fiscal Studies, vol. 15, no. 3, pp. 64–86.

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  • HM Treasury (1984) The Next Ten Years: Public Expenditure and Taxation into the 1990s, Cmnd 9189 (London: HMSO).

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  • HM Treasury (1986) The Reform of Personal Taxation, Cmnd 9756 (London: HMSO).

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  • Hayek, F. A. (1979) Law, Legislation and Liberty, Volume 3: The Political Order of a Free People (London: Routledge and Kegan Paul).

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  • Hughes, G. A. (1988) ‘Rates Reform and the Housing Market’, in Bailey, S. J. and Paddison, R. (eds), The Reform of Local Government Finance in Britain (London: Routledge).

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  • Kay, J. A. and King, M. A. (1990) The British Tax System, 5th edition (Oxford: Oxford University Press).

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  • Mulgan, G. and Murray, R. (1993) Reconnecting Taxation (London: Demos).

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  • Wagner, R. E. (1991) Charging for Government: User charges and earmarked taxes in principle and practice (London: Routledge).

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  • Wilkinson, M. (1994) Paying for Public Spending: Is There a Role for Earmarked Taxes? Fiscal Studies, vol. 15, no. 4, pp. 119–35.

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Author information

Authors and Affiliations

  1. Department of Economics, Glasgow Caledonian University, UK

    Stephen J. Bailey (Reader)

Authors
  1. Stephen J. Bailey
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Copyright information

© 1995 Stephen J. Bailey

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Cite this chapter

Bailey, S.J. (1995). Tax Policy and Practice. In: Public Sector Economics. Macmillan Texts in Economics. Palgrave, London. https://doi.org/10.1007/978-1-349-24004-3_10

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