Principles of indirect taxation
نویسندگان
چکیده
منابع مشابه
Principles for Cigarette Taxation
Cigarette taxes are often the highest excise taxes in terms of their percentage share of the product price. The extent of the excess burden imposed by the tax will increase with the elasticity of demand, which is usually estimated to be between –0.4 and –1.0. Potential rationales for raising the cigarette tax other than as a revenue device include compensation for financial externalities to soc...
متن کاملOptimal Indirect and Capital Taxation
We consider an environment in which agents’ skills are private information and follow arbitrary stochastic processes. We prove that it is typically Pareto optimal for an individual’s marginal benefit of investing in capital to exceed his marginal cost of doing so. This wedge is consistent with a positive tax on capital income. We also prove that it is Pareto optimal for the marginal rate of sub...
متن کاملIndirect Taxation in Vertical Oligopoly
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax incidence tend to be qualitatively similar to models where the upstream market is perfectly competitive. However, both overand undershifting are more pronou...
متن کاملDirect versus Indirect Taxation and Income Inequality
In this paper, we employed multivariate econometric analysis approach to study the relationship between taxation and income inequality in Nigeria. The study was a country-specific approach using tax and macroeconomic data from 1980 to 2011. We collected data from the Central Bank of Nigeria Publications, Federal Inland Revenue Service, World Bank and Index Mundi. We estimated the data using a c...
متن کاملPrinciples for Cigarette Taxation in Africa
Cigarette taxes are often the highest excise taxes in terms of their percentage share of the product price. The extent of the excess burden imposed by the tax will increase with the elasticity of demand, which is usually estimated to be between –0.4 and –1.0. Potential rationales for raising the cigarette tax other than as a revenue device include compensation for financial externalities to soc...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: National Technical University of Ukraine Journal. Political science. Sociology. Law
سال: 2018
ISSN: 2308-5053
DOI: 10.20535/2308-5053.2018.4(40).194245