Verfügbarkeit: Targeting, Cascading, and Indirect Tax Design

Targeting, Cascading, and Indirect Tax Design:

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 cost...

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1. Verfasser:	Keen, Michael (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 2013
Schriftenreihe:	IMF Working Papers Working Paper No. 13/57
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	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
Beschreibung:	1 Online-Ressource (29 p)
ISBN:	1475566050 9781475566055

Internformat

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spelling	Keen, Michael Verfasser aut Targeting, Cascading, and Indirect Tax Design Keen, Michael Washington, D.C International Monetary Fund 2013 1 Online-Ressource (29 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 13/57 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 Online-Ausg http://elibrary.imf.org/view/IMF001/20314-9781475566055/20314-9781475566055/20314-9781475566055.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Keen, Michael Targeting, Cascading, and Indirect Tax Design
title	Targeting, Cascading, and Indirect Tax Design
title_auth	Targeting, Cascading, and Indirect Tax Design
title_exact_search	Targeting, Cascading, and Indirect Tax Design
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title_full	Targeting, Cascading, and Indirect Tax Design Keen, Michael
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title_full_unstemmed	Targeting, Cascading, and Indirect Tax Design Keen, Michael
title_short	Targeting, Cascading, and Indirect Tax Design
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