It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
Luigi Bernardi is a Professor of Public Finance at the University of Pavia, Italy. Angela Fraschini is a Professor of Public Finance at the University of Eastern Piedmont- Italy. Parthasarathi Shome is an Adviser to the Union Finance Minister, Ministry of Finance, India.