Taxation is a very broad field of research in economics. Taxes have an impact on economic agents in every-day life and modify their behaviors and choices. Consumers are influenced by consumption taxes when they have to decide which product to buy, firms must evaluate the effects of taxation on their financial choices in order to choose the right source of financing, and the decision about where to locate their production. Politicians bring topics such as the road pricing and the parking tariffs into their electoral campaigns. Finally, governments are worried about the effects of harmful tax competition, caused by capital outflows and by the escape of tax base towards tax heavens. This new book presents and discusses the topic of the economics of taxation.
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