Targeting, Cascading, and Indirect Tax Design

Targeting, Cascading, and Indirect Tax Design

eBook - 2013
Rate this:
"This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be lower the wider the set of inputs that are taxed but, more to the point - and contrary to the common notion that "a low rate on a broad base" is always good tax policy - may plausibly be large even at a low nominal tax rate and with few stages of production"--Abstract.
Publisher: [Washington, D.C.] : International Monetary Fund, ©2013
ISBN: 9781475528886
1475528884
Characteristics: 1 online resource (29 pages) : color illustrations
Additional Contributors: International Monetary Fund

Opinion

From the critics


Community Activity

Comment

Add a Comment

There are no comments for this title yet.

Age Suitability

Add Age Suitability

There are no age suitabilities for this title yet.

Summary

Add a Summary

There are no summaries for this title yet.

Notices

Add Notices

There are no notices for this title yet.

Quotes

Add a Quote

There are no quotes for this title yet.

Explore Further

Subject Headings

  Loading...

Find it at NPL

  Loading...
[]
[]
To Top