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...

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Bibliografske podrobnosti
Glavni avtor: Hossain, Shahabuddin
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2003.
Serija:IMF Working Papers; Working Paper ; No. 2003/042
Online dostop:Full text available on IMF