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...
| Главный автор: | |
|---|---|
| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
2003.
|
| Серии: | IMF Working Papers; Working Paper ;
No. 2003/042 |
| Online-ссылка: | Full text available on IMF |