Economic Principles of Commodity Taxation

The authors provide an overview of economic aspects of commodity taxation, discussing the theory and policy applications in OECD countries. They also explore issues such as 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.

Format: Paperback / softback
Length: 75 pages
Publication date: 31 March 2021
Publisher: Cambridge University Press

The authors offer a comprehensive examination of the economic implications of commodity taxation, with a particular focus on theoretical frameworks and their practical applications in OECD countries. Several prominent papers in the field of public economics have delved into the debate surrounding whether these taxes should be imposed uniformly across all commodities or whether there should be differentiation in tax rates based on factors such as equity or efficiency.

The authors commence their analysis by addressing this fundamental question, and subsequently explore a range of related topics. These include the economic impact of commodity taxes, the characteristics of value-added tax (VAT), the taxation of financial services, the international dimensions of commodity taxation, and the interplay between environmental and health policies.

By undertaking a thorough analysis of these issues, the authors aim to provide a comprehensive understanding of the economic implications of commodity taxation and its role in shaping public policy decisions. Their insights contribute to the ongoing discourse on tax policy and economic development, offering valuable perspectives for policymakers and scholars alike.

Weight: 131g
Dimension: 229 x 152 x 5 (mm)
ISBN-13: 9781009002028