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Taxation has long been the subject of study by both lawyers and economists – pre-dating the law and economics movement – but the gap in the understanding of one another’s methodology appears to have widened over time.
This important two-volume set aims to address this gap, presenting a selection of papers which have been carefully chosen by the editor not only for their application of economics to distinctly legal issues in the field of taxation, but also for their use of an economic analysis that is relevant and penetrable for lawyers and legal scholars.