Taxation and Pricing of Petroleum Products in Developing Countries : A Framework for Analysis with Application to Nigeria /
Using the modern theory of public economics as the point of departure, this paper outlines a basic principle for setting taxes and/or prices of commodities based on two key criteria, efficiency and equity. The paper shows that for petroleum products, the basic principle needs modification in the pre...
Հիմնական հեղինակ: | |
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Ձևաչափ: | Ամսագիր |
Լեզու: | English |
Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2003.
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Շարք: | IMF Working Papers; Working Paper ;
No. 2003/042 |
Առցանց հասանելիություն: | Full text available on IMF |