Taxation is the backbone of modern economies, enabling governments to fund public services, infrastructure, and welfare systems that support the health and well-being of citizens. The way taxes are ...

This course looks at how tax systems work and the principles that lie behind tax systems. Topics covered include the reasons for taxation and the main types of tax, how income is taxed, how the tax ...

Designing a good tax system requires more than a good slogan. We dealt before with the basic principles of taxation (see “Back to Basics” in the December 2014 F&D). Now we apply them to some central ...

Considering these developments are unfolding simultaneously, it makes sense to consider the guiding principles that constitute a good tax. While there are several theories of taxation in public ...

Students must apply through Graduate Course Choice on LSEforYou. This course looks at how tax systems work and the principles that lie behind tax systems. Topics covered include the reasons for ...