Chapter 3: Taxation and other sources of income
The links below include all the resources mentioned in the ‘Further Watching and Reading’ section at the end of the chapter plus some other relevant resources I have found since the manuscript was finished.
Economics of the Public Sector by Joseph Stiglitz (2000),
The International Handbook of Public Financial Management (2013) edited by Allen, Hemming & Potter has a chapter on tax design
Keen and Slemrod’s Rebellion, Rascals, and Revenue (2021)
The OECD’s glossary of tax terms
Stephanie Kelton’s talks about modern monetary theory in Why We Need to Debunk the ‘Deficit Myth’ (made by the BBC in 2020) and her 2021 TED Talk
Money for Nothing is a video explaining how the UK’s monetary system actually works
The IMF’s Global Debt Database has numerous datasets relating to private and public debts in 190 economies
Francesca Bastagli’s 2013 article for the ODI, Tax Evasion: Ten Terms You Need to Know, explains the dark arts of tax evasion
There is a video on the BBC news website that gives a quick explanation of how companies can avoid corporation tax
The OECD also have a short video (2021), Building Fairer Societies through Global Tax Co-operation, about the work done to address the problem of global tax avoidance