ABSTRACT

This book, first published in 1987, is a study of the political processes that underlie the determination of taxation – and much else – in the centuries-old government of Britain. Governments inherit a large legacy of policies, and it is the inertia force of past commitments that determine much of what a government does. This is especially true of taxation, and this book explores the forces at work on the policies of taxation. It also helps us understand what might be the future of taxation.

chapter One|24 pages

Why Inertia? Taxation as a Political Problem

chapter Four|29 pages

Taxation in Practice

chapter Five|29 pages

The Force of Inertia

chapter Seven|33 pages

Fringe Tuning: The Chancellor’s Decisions

chapter Eight|31 pages

The Decisions of Citizens

chapter Nine|36 pages

What Scope for Future Change?