It is Mainly for beginners or novices looking to better understand the concepts and the hows involved, however it is also a good reference for intermediate and above model railroaders.
There really are good reasons why Diamond and Mirrlees say that we should not tax intermediate inputs if we can achieve the same aim in some other manner.
For believers in Netflix, those looking to pick up shares and hold them over the intermediate term, for example, the potential for lower prices in the stock over the next few days is a good reason to remain sidelined for now.