Tax Theory and Practice

Author: Fang Baoan, edited by Song Fengxuan
Publisher:
Publish Date: 2006-03-03
Features: This book explains the theory and practice of taxation from both macro and micro perspectives. Macro-wise, it covers the theory of taxation principles, the theory of tax burden shifting, the theory of tax effects, the theory of tax structure, the theory of fair taxation, and the theory of optimal taxation.