TY  - BOOK
AU  - Christiansen,Vidar
AU  - Smith,Stephen
TI  - Economic principles of commodity taxation
T2  - Cambridge elements. Elements in public economics,
SN  - 9781009004497 (ebook)
AV  - HJ5711 .C47 2021
U1  - 336.271 23
PY  - 2021///
CY  - Cambridge
PB  - Cambridge University Press
KW  - Commercial products
KW  - Taxation
KW  - Taxation of articles of consumption
KW  - Fiscal policy
N1  - Title from publisher's bibliographic system (viewed on 30 Mar 2021)
N2  - 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
UR  - https://doi.org/10.1017/9781009004497
ER  -