Readings 16 grew out of a seminar with the same title, held in London on 6 January 1977. Six economists specialising on aspects of the subject were asked to write papers of some 2,500 to 3,000 words and to present their substances in 20 minutes. The subject of each paper was to be amplified and extended by two commentators, each of whom was allowed five minutes to yield a text of some 500-750 words.

The opening paper by Professor A. R. Prest of the London School of Economics is a general review of the structure of British taxation that fastens on its main characteristics, in particular whether it should be considered penal and ‘eccentric’.

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