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| Title: | Economic principles of commodity taxation |
|---|---|
| From: |
Vidar Christiansen, University of Oslo, Stephen Smith, University College London
|
| Person: |
Christiansen, Vidar
1948- Verfasser aut Smith, Stephen 1955- |
| Main Authors: | , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge
Cambridge University Press
2021
|
| Series: | Cambridge elements. Elements in public economics
|
| Notation: | QL 643 |
| Subjects: | |
| Online Access: | https://doi.org/10.1017/9781009004497 https://doi.org/10.1017/9781009004497 https://doi.org/10.1017/9781009004497 |
| Summary: | 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 |
| Physical Description: | 1 Online-Ressource (78 Seiten) |
| ISBN: | 9781009004497 |
| DOI: | 10.1017/9781009004497 |
Staff View
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| id | DE-604.BV047328816 |
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| isbn | 9781009004497 |
| language | English |
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| physical | 1 Online-Ressource (78 Seiten) |
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| spelling | Christiansen, Vidar 1948- Verfasser (DE-588)114564000 aut Economic principles of commodity taxation Vidar Christiansen, University of Oslo, Stephen Smith, University College London Cambridge Cambridge University Press 2021 1 Online-Ressource (78 Seiten) txt rdacontent c rdamedia cr rdacarrier Cambridge elements. Elements in public economics 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 OECD (DE-588)5157-3 gnd rswk-swf Commercial products / Taxation Taxation of articles of consumption Fiscal policy Verbrauchsteuer (DE-588)4135545-3 gnd rswk-swf Steuertheorie (DE-588)4191509-4 gnd rswk-swf OECD (DE-588)5157-3 b Verbrauchsteuer (DE-588)4135545-3 s Steuertheorie (DE-588)4191509-4 s DE-604 Smith, Stephen 1955- Verfasser (DE-588)171870557 aut Erscheint auch als Druck-Ausgabe 978-1-00-900202-8 https://doi.org/10.1017/9781009004497 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Christiansen, Vidar 1948- Smith, Stephen 1955- Economic principles of commodity taxation OECD (DE-588)5157-3 gnd Commercial products / Taxation Taxation of articles of consumption Fiscal policy Verbrauchsteuer (DE-588)4135545-3 gnd Steuertheorie (DE-588)4191509-4 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4135545-3 (DE-588)4191509-4 |
| title | Economic principles of commodity taxation |
| title_auth | Economic principles of commodity taxation |
| title_exact_search | Economic principles of commodity taxation |
| title_full | Economic principles of commodity taxation Vidar Christiansen, University of Oslo, Stephen Smith, University College London |
| title_fullStr | Economic principles of commodity taxation Vidar Christiansen, University of Oslo, Stephen Smith, University College London |
| title_full_unstemmed | Economic principles of commodity taxation Vidar Christiansen, University of Oslo, Stephen Smith, University College London |
| title_short | Economic principles of commodity taxation |
| title_sort | economic principles of commodity taxation |
| topic | OECD (DE-588)5157-3 gnd Commercial products / Taxation Taxation of articles of consumption Fiscal policy Verbrauchsteuer (DE-588)4135545-3 gnd Steuertheorie (DE-588)4191509-4 gnd |
| topic_facet | OECD Commercial products / Taxation Taxation of articles of consumption Fiscal policy Verbrauchsteuer Steuertheorie |
| url | https://doi.org/10.1017/9781009004497 |
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