Economic Principles of Commodity Taxation

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Vidar Christiansen (Universitetet i Oslo) Stephen Smith (University College London)

Economic Principles of Commodity Taxation

Vidar Christiansen (Universitetet i Oslo), Stephen Smith (University College London)

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English

Cambridge University Press
22 April 2021

Political economy; Economic systems & structures; Taxation; Commodities

Series: 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.

By: Vidar Christiansen (Universitetet i Oslo), Stephen Smith (University College London)
Imprint: Cambridge University Press
Country of Publication: United Kingdom
Dimensions: Height: 229mm, Width: 151mm, Spine: 5mm
Weight: 150g
ISBN: 9781009002028
ISBN 10: 1009002023
Series: Elements in Public Economics
Pages: 75
Publication Date: 22 April 2021
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

1. Introduction and overview; 2. The optimal structure of commodity taxes; 3. Commodity tax incidence; 4. Economic aspects of the VAT; 5. VAT and financial services; 6. International aspects of indirect taxation; 7. Using indirect taxes to achieve changes in behaviour; 8. Some further issues; 9. Directions for future research.