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Library Taxing Consumption

Taxing Consumption

Taxing Consumption

Resource information

Date of publication
августа 2012
Resource Language
ISBN / Resource ID
oai:openknowledge.worldbank.org:10986/11115

Domestic consumption in most countries
is taxed through general sales taxes, excise taxes on
specific commodities, and a variety of miscellaneous taxes
on such services as hotels and transfers of property. This
note considers only the first two of these categories, with
particular attention to general sales taxes. Consumption
taxes are obviously related both to customs duties and other
taxes on imports and also to production taxes like those
often imposed on agricultural output. In some countries
elements of both import and production taxation remains.
These aspects are not further explored in this note other
than to note that the original form of general sales taxes
often consisted of a sales tax imposed on imported and
domestic manufactured goods. Most countries have now
replaced such 'pre-retail' sales taxes by taxes
that fall primarily on consumption rather than on production
and, both more responsive to revenue needs and easier to
collect effectively and efficiently. However, excise taxes
on specific commodities are often still imposed at the
production stage.

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Authors and Publishers

Author(s), editor(s), contributor(s)

Bird, Richard M.

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