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The authors provide a broad overview of Economic aspects of Commodity taxation, focussing in particular on theory and on policy applications in OECD countries.
The authors begin with this question, and then discuss further issues, including the Economic incidence of Commodity taxes, t.
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 equity or efficiency.
The authors provide a broad overview of Economic aspects of Commodity taxation, focussing in particular on theory and on policy applications in OECD countries
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