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Tax implementation in the United Kingdom

Authors: Jonathan Shaw , Joel Slemrod and John Whiting
Date: 20 April 2007
Type: Conference paper,


This paper addresses, from a theoretical and empirical perspective, the practical issues that arise in the operation of a modern tax system, with particular attention to the UK tax system.

PLEASE NOTE: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

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