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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| Format: | Zeitschrift |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
1994.
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| Schriftenreihe: | IMF Working Papers; Working Paper ;
No. 1994/032 |
| Online Zugang: | Full text available on IMF |