The British Tax System – (5th edition) 1990

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British Tax SystemHow does PAYE work? What exactly is VAT? How does social security legislation or inflation affect the tax system? Why do so few companies pay corporation tax? John Kay and Mervyn King set out to answer these and other questions, and develop a long-term strategy for structural reform

This fifth edition of a very successful book is the most extensively revised so far. It also identifies areas in which the progress of tax reform in Britain is unsatisfactory and a principal concern of the book remains the description of a reform strategy, based on a personal expenditure tax and a cash-flow corporation tax.

 

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