Economic Principles of Commodity Taxation
Published on 7. April 2021
978-1-009-01929-3 (ISBN)
Description
The authors provide a broad overview of economic aspects of commodity taxation, 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. The authors begin with this question, and then discuss 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.
More details
Series
Language
English
Place of publication
Cambridge
United Kingdom
Target group
Professional and scholarly
Illustrations
Worked examples or Exercises
File size
1,27 MB
ISBN-13
978-1-009-01929-3 (9781009019293)
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Schweitzer Classification
Other editions
Additional editions
Vidar Christiansen | Stephen Smith
Economic Principles of Commodity Taxation
Book
04/2021
Cambridge University Press
€24.00
Shipment within 15-20 days
Persons
Content
1. Introduction and overview; 2. The optimal structure of commodity taxes; 3. Commodity tax incidence; 4. Economic aspects of the VAT; 5. VAT and financial services; 6. International aspects of indirect taxation; 7. Using indirect taxes to achieve changes in behaviour; 8. Some further issues; 9. Directions for future research.
