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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Gupta, Poonam
مؤلفون آخرون: Mahler, Walter
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 1994.
سلاسل:IMF Working Papers; Working Paper ; No. 1994/032
الوصول للمادة أونلاين:Full text available on IMF