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...
| 主要作者: | |
|---|---|
| 其他作者: | |
| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1994.
|
| 丛编: | IMF Working Papers; Working Paper ;
No. 1994/032 |
| 在线阅读: | Full text available on IMF |