This guide to taxation theory and practice addresses the issues of fair taxation, the Government's tax-cutting claims, where the poll tax went wrong, whether taxes can be used to influence people's behaviour, and what are the taxes of the future? The book raises fundamental questions about the nature of tax and deals with such topical issues as the Government's Budget, taxation and the EEC, and green taxation. Also by the author is the book, Allied Dunbar Money Guides: Tax of the Self-employed.