European Parliament Library

Tax Policy Handbook, Parthasarathi Shome

Abstract
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation
Table Of Contents
""Contents""; ""I. Introduction""; ""II. General Concepts and Issues""; ""Taxation and Efficiency""; ""Taxation and Equity""; ""Concepts of Tax Incidence""; ""General Equilibrium Incidence of Taxes""; ""Static Versus Intertemporal Effects of Taxation""; ""Taxing Consumption/Expenditure Versus Taxing Income""; ""Taxation and Risk Taking""; ""The Effects of Taxation in Imperfect Markets""; ""The Theory of Second Best""; ""References""; ""III. Domestic Consumption and Production Taxes""; ""Theory of Optimal Commodity Taxation""; ""General Sales/Turnover Tax""
Language
eng
Literary Form
non fiction
Note
Description based upon print version of record
Physical Description
1 online resource (331 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9786613847270

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