Economists from nine countries examine the impact of their tax system on the economy of their own country. The authors provide concrete evidence on the extent of the tax burden and how it affects economic and social behaviour. The analysis suggests the emergence of a burgeoning underground economy as citizens attempt to avoid or evade taxation.

This volume also contains a wide-ranging and stimulating debate about taxation and the burden of government. Ranging from tax incidence to tax avoision, from Australia to Sweden and from Kenya to Laffer, the discussions are illuminating.