Economic Principles of Commodity Taxation

ISBN-13: 9781009002028 / Angielski / Miękka / 2021 / 75 str.

Vidar Christiansen; Stephen Smith

Opis

An overview of the design and structure of commodity taxation, providing an analysis of key theoretical and empirical research.

Spis treści

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.