A Primer of Taxation: An Introduction to Public Finance offers a clear, accessible look at how governments raise money and spend it.
It presents the core ideas of public finance in a concise, structured way that helps readers see the big picture and the practical details.
This edition walks you through the foundations of public expenditure, the classification of income, and the two main views of the State used in budgeting. It then surveys the theory and practice of taxation, from direct taxes such as income tax and stamp duties to indirect taxes like excise and customs. You’ll also learn how governments account for revenue and how local taxation fits into the wider system.
- How governments classify and classify public income, including non-tax revenue and the tax revenue mix
- The major direct taxes (income tax, inheritance taxes, house duties, stamp duties) and the role of excise and customs
- How local taxation has evolved and how national and local finances interact
- The structure of finance accounts and the practical issues in budgeting and debt
Ideal for readers beginning with public finance, students studying economics or government, and anyone seeking a solid, plain‑language overview of how taxation and public expenditure work in the real world.