tailieunhanh - Lecture Public economics (5th edition) - Chapter 10: Introduction to taxation and tax equity

Learning outcome of chapter 10: List alternative sources of government revenue; define a tax and describe the structure of tax rates; distinguish between general and selective taxes, specific and ad valorem taxes, as well as direct and indirect taxes; list the properties of a good tax; explain what is meant by an equitable tax;. | OXJORD UNIVERSITY PRESS SOUTHERN AFRICA Public Economics Chapter 10 Introduction to taxation and tax equity Oxford University Press Southern Africa Pty Ltd 2011 OXFORD UNIVERSITY PRESS Learning outcomes List alternative sources of government revenue Define a tax and describe the structure of tax rates Distinguish between general and selective taxes specific and ad valorem taxes as well as direct and indirect taxes List the properties of a good tax Explain what is meant by an equitable tax Distinguish between the statutory and economic burden of a tax Analyse the shifting of a tax and its impact on tax incidence using both a partial and a general equilibrium framework. Oxford University Press Southern Africa Pty Ltd 2011 SOUTHERN AFRICA OXFORD UNIVERSITY PRESS Sources of finance Tax User charges - Prices charged for the delivery of certain public goods and services - Examples Toll roads public swimming pools Administrative fees - Definition of service benefit is broad imprecise - Examples TV licences parking tickets Borrowing Inflation taxation . SOUTHERN AFRICA Oxford University Press Southern Africa Pty Ltd .

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