Economic principles of commodity taxation

Resource Information

The work Economic principles of commodity taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Economic principles of commodity taxation

Creator

• Christiansen, V
• Smith, S. (Stephen)

Subject

• environmental tax
• financial services
• incidence of tax
• VAT
• sales tax
• tax policy
• tax structure
• indirect tax
• commodity tax

Language

eng

Summary

This book provides an overview of economic aspects of commodity taxation (by which is meant: taxes levied on the sale of goods and services). It is focussing in particular on theory and on policy applications in OECD countries. Some major papers in public economics have discussed whether these taxes should be levied at a uniform rate, or whether different commodities should be taxed differently, for reasons of either equity or efficiency. This book begins with this question, and then discusses further issues, including the economic incidence of commodity taxes, the properties of the VAT, the taxation of financial services, the international aspects of commodity taxation, and environmental and health policy aspects

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Elements in Public Economics