Economic Principles of Commodity Taxation

Economic Principles of Commodity Taxation PDF Author: Vidar Christiansen
Publisher: Cambridge University Press
ISBN: 1009019295
Category : Political Science
Languages : en
Pages : 88

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Book Description
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.

Economic Principles of Commodity Taxation

Economic Principles of Commodity Taxation PDF Author: Vidar Christiansen
Publisher: Cambridge University Press
ISBN: 1009019295
Category : Political Science
Languages : en
Pages : 88

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Book Description
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.

On the Principles of Political Economy, and Taxation

On the Principles of Political Economy, and Taxation PDF Author: David Ricardo
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 566

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Book Description


The Principles of Political Economy and Taxation

The Principles of Political Economy and Taxation PDF Author: David Ricardo
Publisher: Theclassics.Us
ISBN: 9781230270838
Category :
Languages : en
Pages : 292

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Book Description
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1903 edition. Excerpt: ... 'HE rise in the price of commodities, in consequence of .*. taxation or of difficulty of production, will in all cases ultimately ensue; but the duration of the interval, before the market price will conform to the natural price, must depend on the nature of the commodity, and on the facility with which it can be reduced in quantity. If the quantity of the commodity taxed could not be diminished, if the capital of the farmer or of the hatter for instance, could not be withdrawn to other employments, it would be of no consequence that their profits were reduced below the general level by means of a tax; unless the demand for their commodities should increase, they would never be able to elevate the market price of corn and of hats up to their increased natural price. Their threats to leave their employments, and remove their capitals to more favoured trades, would be treated as an idle menace which could not be carried into effect; and consequently the price would not be raised by diminished production. Commodities, however, of all descriptions can be reduced in quantity, and capital can be removed from trades which are less profitable to those which are more so, but with different degrees of rapidity. In proportion as the supply of a particular commodity can be. more easily reduced, without inconvenience to the producer, the price of it will more quickly rise after the difficulty of its production has been increased by taxation, or by any other means. Corn being a commodity indispensably neceseary to every one, little effect will be produced on the demand for it in consequence of a tax, and therefore the supply would not probably be long excessive, even if the producers had great difficulty in removing their capitals from the land. For...

Tax Policy

Tax Policy PDF Author: Robin Boadway
Publisher: Cambridge University Press
ISBN: 1108957579
Category : Political Science
Languages : en
Pages : 154

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Book Description
Tax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach to normative tax analysis based on social welfare maximization and recounts key results from the optimal income tax analysis inspired by Mirrlees and extended by Diamond to the extensive margin approach. This Element also emphasizes analytical techniques that yield empirically relevant concepts and show the equity-efficiency trade-off at the heart of tax policy. We also extend the analysis to recent literature incorporating involuntary unemployment, and policies like welfare and unemployment insurance.

Tax By Design

Tax By Design PDF Author: Stuart Adam
Publisher: Oxford University Press
ISBN: 0199553742
Category : Business & Economics
Languages : en
Pages : 552

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Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Principles of Commodity Economics and Finance

Principles of Commodity Economics and Finance PDF Author: Daniel P. Ahn
Publisher: MIT Press
ISBN: 0262347881
Category : Business & Economics
Languages : en
Pages : 229

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Book Description
A rigorous but practical introduction to the economic, financial, and political principles underlying commodity markets. Commodities have become one of the fastest growing asset classes of the last decade and the object of increasing attention from investors, scholars, and policy makers. Yet existing treatments of the topic are either too theoretical, ignoring practical realities, or largely narrative and nonrigorous. This book bridges the gap, striking a balance between theory and practice. It offers a solid foundation in the economic, financial, and political principles underlying commodities markets. The book, which grows out of courses taught by the author at Columbia and Johns Hopkins, can be used by graduate students in economics, finance, and public policy, or as a conceptual reference for practitioners. After an introduction to basic concepts and a review of the various types of commodities—energy, metals, agricultural products—the book delves into the economic and financial dynamics of commodity markets, with a particular focus on energy. The text covers fundamental demand and supply for resources, the mechanics behind commodity financial markets, and how they motivate investment decisions around both physical and financial portfolio exposure to commodities, and the evolving political and regulatory landscape for commodity markets. Additional special topics include geopolitics, financial regulation, and electricity markets. The book is divided into thematic modules that progress in complexity. Text boxes offer additional, related material, and numerous charts and graphs provide further insight into important concepts.

Commodity Tax Harmonization in the European Community

Commodity Tax Harmonization in the European Community PDF Author: Andreas Haufler
Publisher: Springer Science & Business Media
ISBN: 3642580718
Category : Business & Economics
Languages : en
Pages : 223

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Book Description
The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the European Community from a welfare-theoretic perspective by comparing them to feasible alternatives. The discussion integrates a large number of recent theoretical and policy-oriented contributions which have so far not been collected and summarized in a single volume. Special features of the book are that (a) the analysis combines elements of international trade theory and public finance, two economic disciplines which are rarely integrated; (b) a dual general equilibrium framework is used throughout the analysis, (c) a second-best setting is consistently employed, incorporating relevant policy constraints and integrating conflicting arguments in a single analytical framework, (d) part of the theoretical analysis is supplemented by a computable general equilibrium approach. The book shows that well-known international trademodels can be extended to model alternative principles for taxing international trade but also international differences in preferences for public goods and different views of government behavior - issues which are directly relevant for the discussion of tax rateharmonization but are rarely treated in an analytical way.

The Principles of Economics

The Principles of Economics PDF Author: William Stanley Jevons
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 322

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The Principles of Political Economy & Taxation

The Principles of Political Economy & Taxation PDF Author: David Ricardo
Publisher:
ISBN:
Category : Classical school of economics
Languages : en
Pages : 0

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Book Description