The distribution of the burden of taxation between different economic agents and its impact on welfare
The relationship between taxable activity and tax liability.
Exploring the concept of avoidance, with a focus on its applications within economics and tax policy, and its differentiation from evasion.
A UK means-tested tax credit paid to eligible families with responsibility for one or more children aged under 16.
The ability to deduct certain items from income to reduce tax liability.
Tasks carried out within a household which could have been performed by a paid specialist, primarily in the fields of decorating, home improvements, and motor repairs.
An agreement between two countries to avoid double taxation of the same income.
Exploring the double-dividend hypothesis, which argues that environmental taxes can simultaneously reduce negative externalities and provide fiscal benefits.
An entry explaining the concept and mechanism of tax refunds, including the conditions under which they apply and historical context.
The process of transferring the burden of a tax from one economic agent to another.
