A Dictionary of Taxation

It was Benjamin Franklin who coined the frequently used phrase “But in this world nothing is certain but death and taxes”, and since the time that the Roman emperor Augustus ordered the first tax census, the paying of taxes is something which no one has enjoyed doing. In fact, J.M. Keynes stated: “The avoidance of taxes is the only pursuit that still carries any reward”. Today, however, governments in almost every country raise most of their money from taxes in one shape or form. The importance of taxation to the subject of economics was the prime motivator behind the compilation...