Title Economic principles of commodity taxation / Vidar Christiansen, Stephen Smith

Published Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2021 ©2021

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Description 1 online resource Series Cambridge elements. Elements in public economics Cambridge elements. Elements in public economics Contents Cover -- Title page -- Copyright page -- Economic Principles of Commodity Taxation -- Contents -- Preface -- 1 Introduction and Overview -- 2 The Optimal Structure of Commodity Taxes -- 2.1 A Closer Look at Corlett and Hague -- 2.2 Commodity Taxes and Product Innovation -- 2.3 Optimal Commodity Taxes with Income Taxation -- 3 Commodity Tax Incidence -- 4 Economic Aspects of the VAT -- 5 VAT and Financial Services -- 5.1 Financial Intermediation -- 5.2 Insurance -- 5.3 Currency Trade -- 6 International Aspects of Indirect Taxation -- 6.1 Origin vs Destination Sales Taxes 6.2 Origin and Destination VAT -- 6.3 Cross-Border Shopping -- 6.4 Duty-Free -- 7 Using Indirect Taxes to Achieve Changes in Behaviour -- 7.1 Taxes and Externalities -- 7.2 Excise Taxes on Alcohol and Tobacco -- 7.3 Merit Goods and Consumer Rationality -- 8 Some Further Issues -- 8.1 Marginal Tax Reform -- 8.2 The 'Inverse Optimum Problem' -- 8.3 Commodity Taxes and the Tax System as a Whole -- 8.4 Evasion and Commodity Taxes -- 8.5 Political Economy Aspects -- 8.6 Salience -- 9 Directions for Future Research -- Appendix: Derivation of first order conditions -- References -- Acknowledgements Summary 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 Bibliography Includes bibliographical references Notes Online resource; title from digital title page (viewed on April 02, 2021) Subject Commercial products -- Taxation Taxation of articles of consumption. Fiscal policy. Commercial products -- Taxation Fiscal policy Taxation of articles of consumption Genre/Form Electronic books Form Electronic book Author Smith, Stephen (Professor of Economics), author. ISBN 9781009004497 1009004492

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