000			02012nam a2200385 i 4500
001			CR9781009004497
003			UkCbUP
005			20240907150227.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			201027s2021||||enk o ||1 0|eng|d
020			_a9781009004497 (ebook)
020			_z9781009002028 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
050		4	_aHJ5711 _b.C47 2021
082	0	4	_a336.271 _223
100	1		_aChristiansen, Vidar, _eauthor.
245	1	0	_aEconomic principles of commodity taxation / _cVidar Christiansen, Stephen Smith.
264		1	_aCambridge : _bCambridge University Press, _c2021.
300			_a1 online resource (78 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aCambridge elements. Elements in public economics, _x2516-2276
500			_aTitle from publisher's bibliographic system (viewed on 30 Mar 2021).
520			_aThe 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.
650		0	_aCommercial products _xTaxation.
650		0	_aTaxation of articles of consumption.
650		0	_aFiscal policy.
700	1		_aSmith, Stephen, _eauthor.
776	0	8	_iPrint version: _z9781009002028
830		0	_aElements in public economics, _x2516-2276.
856	4	0	_uhttps://doi.org/10.1017/9781009004497
942			_2ddc _cEB
999			_c9034 _d9034