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Principles of Taxation

2021
The theory of taxation rests on the shoulders of economic theory of the market. When a tax is introduced, market prices of products and inputs change, shifting the allocation of inputs—labour and capital, for example—distorting their pre-tax ‘efficient’ allocations among various products.
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Economic Principles of Commodity Taxation

2021
This Element provides a broad overview of economic aspects of commodity taxation, focussing in particular on theory and on policy applications in OECD countries. Some major papers in public economics have discussed whether these taxes should be levied at a uniform rate, or whether different commodities should be taxed differently, for reasons of either
Vidar Christiansen, Stephen Smith
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Principles of taxation

2019
This book is designed to provide a frame of reference for students pursuing a Principle of Taxation course in local universities, polytechnics and colleges. It is believed that the structured content of the book will facilitate easy reading and understanding of the readers even without any prior knowledge of taxation.
Saad, Natrah, Zainal Affrin, Zaimah
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