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...

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Detaylı Bibliyografya
Yazar: Gupta, Poonam
Diğer Yazarlar: Mahler, Walter
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 1994.
Seri Bilgileri:IMF Working Papers; Working Paper ; No. 1994/032
Online Erişim:Full text available on IMF