摘要:Cedric Sandford was a leading public finance economist in the UK. He made numerous outstanding contributions to different areas of taxation, particularly tax compliance costs, a field in which he was universally regarded as a world leader. He was author of more than 30 books (the last¡ªWhy Tax Systems Differ¡ªpublished in 2000) and well over 100 articles and reviews in the best scholarly journals. His relaxed style and clear thinking made him a sought after media commentator on tax matters. He was a key member of the Meade Committee (1976¨C78) which transformed the UK tax system and influenced tax systems throughout the world, and also served on many other international, national and regional committees and councils