Taxation of Petroleum Products : Theory and Empirical Evidence /

The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Gupta, Poonam
Awduron Eraill: Mahler, Walter
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 1994.
Cyfres:IMF Working Papers; Working Paper ; No. 1994/032
Mynediad Ar-lein:Full text available on IMF