Targeting, cascading, and indirect tax design:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[Washington, D.C.]
International Monetary Fund
©2013
|
| Schriftenreihe: | IMF working paper
WP/13/57 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Title from PDF title page (IMF Web site, viewed Mar. 13, 2013). - "Fiscal Affairs Department"--Page 2 of pdf. - "February 2013"--Page 2 of pdf "This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be lower the wider the set of inputs that are taxed but, more to the point - and contrary to the common notion that "a low rate on a broad base" is always good tax policy - may plausibly be large even at a low nominal tax rate and with few stages of production"--Abstract Includes bibliographical references (pages 26-28) |
| Beschreibung: | 1 Online-Ressource (29 pages) |
| ISBN: | 9781475528886 1475528884 |
Internformat
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| 500 | |a "This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be lower the wider the set of inputs that are taxed but, more to the point - and contrary to the common notion that "a low rate on a broad base" is always good tax policy - may plausibly be large even at a low nominal tax rate and with few stages of production"--Abstract | ||
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| dewey-ones | 332 - Financial economics |
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| dewey-search | 332.152 |
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:14:06Z |
| institution | BVB |
| isbn | 9781475528886 1475528884 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028396177 |
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| physical | 1 Online-Ressource (29 pages) |
| psigel | ZDB-4-EBU FLA_PDA_EBU |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | International Monetary Fund |
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| series2 | IMF working paper |
| spelling | Keen, Michael Verfasser aut Targeting, cascading, and indirect tax design Michael Keen [Washington, D.C.] International Monetary Fund ©2013 1 Online-Ressource (29 pages) txt rdacontent c rdamedia cr rdacarrier IMF working paper WP/13/57 Title from PDF title page (IMF Web site, viewed Mar. 13, 2013). - "Fiscal Affairs Department"--Page 2 of pdf. - "February 2013"--Page 2 of pdf "This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be lower the wider the set of inputs that are taxed but, more to the point - and contrary to the common notion that "a low rate on a broad base" is always good tax policy - may plausibly be large even at a low nominal tax rate and with few stages of production"--Abstract Includes bibliographical references (pages 26-28) BUSINESS & ECONOMICS / Banks & Banking bisacsh Indirect taxation fast Poor / Taxation fast Value-added tax fast Steuer Wirtschaft Indirect taxation Poor Taxation Value-added tax International Monetary Fund Fiscal Affairs Department Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=561211 Aggregator Volltext |
| spellingShingle | Keen, Michael Targeting, cascading, and indirect tax design BUSINESS & ECONOMICS / Banks & Banking bisacsh Indirect taxation fast Poor / Taxation fast Value-added tax fast Steuer Wirtschaft Indirect taxation Poor Taxation Value-added tax |
| title | Targeting, cascading, and indirect tax design |
| title_auth | Targeting, cascading, and indirect tax design |
| title_exact_search | Targeting, cascading, and indirect tax design |
| title_full | Targeting, cascading, and indirect tax design Michael Keen |
| title_fullStr | Targeting, cascading, and indirect tax design Michael Keen |
| title_full_unstemmed | Targeting, cascading, and indirect tax design Michael Keen |
| title_short | Targeting, cascading, and indirect tax design |
| title_sort | targeting cascading and indirect tax design |
| topic | BUSINESS & ECONOMICS / Banks & Banking bisacsh Indirect taxation fast Poor / Taxation fast Value-added tax fast Steuer Wirtschaft Indirect taxation Poor Taxation Value-added tax |
| topic_facet | BUSINESS & ECONOMICS / Banks & Banking Indirect taxation Poor / Taxation Value-added tax Steuer Wirtschaft Poor Taxation |
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| work_keys_str_mv | AT keenmichael targetingcascadingandindirecttaxdesign AT internationalmonetaryfundfiscalaffairsdepartment targetingcascadingandindirecttaxdesign |