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 commoditie...

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Bibliographic Details

Main Authors:	Christiansen, Vidar 1948- (Author), Smith, Stephen 1955- (Author)
Format:	Electronic eBook
Language:	English
Published:	Cambridge Cambridge University Press 2021
Series:	Cambridge elements. Elements in public economics
Subjects:	OECD Commercial products / Taxation Taxation of articles of consumption Fiscal policy Steuertheorie Verbrauchsteuer
Online Access:	DE-12 DE-473 Volltext
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