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A Dictionary of Taxation, Second Edition (Hardcover, 2nd edition)
Loot Price: R4,804
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A Dictionary of Taxation, Second Edition (Hardcover, 2nd edition)
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A Dictionary of Taxation, Second Edition is comprehensive and more
substantive than a simple listing of definitions and will prove to
be an enormously valuable reference. Professor James provides just
the right amount of detail and insight for each entry, frequently
commenting on the historical evolution of a term, and for many
entries, providing a list of the original sources upon which the
entry is based. I highly recommend this directory to academic
researchers, makers of public policy, and private sector
professionals.' - Carl P. Kaiser, Washington and Lee
University'Simon James' second edition of A Dictionary of Taxation
has arrived at last! Tax is one of those things that is universal
and unavoidable, and at the same time, dynamic and intriguing.
James does a sterling job at capturing so many terms herein, not
just technical explanations, but also their history and
significance. There are also helpful suggestions for further
reading. Both experts and novices alike will find this an
interesting and very useful text to have close at hand.' - Margaret
McKerchar, Australian School of Taxation and Business Law (Atax)
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. The entries relate
to the analysis of taxation, key concepts, major developments and
controversies in taxation. The Dictionary draws on economic,
accounting and legal aspects of taxation as well as the
contributions of other social sciences to the understanding of
taxation and its effects. Sorted alphabetically, with
cross-referencing, each entry presents the essential points of a
particular law, accountancy practice or economic concept.
Additionally this revised and updated Dictionary offers a guide to
readers of other literature on certain concepts or practices.
Written in an accessible style, it will be indispensable to all
those who need to know more about the concepts of taxation,
including practitioners, academics and students.
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