TAILIEUCHUNG - Lecture Public economics (5th edition) - Chapter 14: Taxes on goods and services, and tax reform

In this chapter: Distinguish between different indirect taxes and indicate their relative, importance as sources of revenue, discuss the merits of indirect taxation, describe the consumption type VAT, explain the economic effects of VAT, describe the personal consumption tax base, discuss the rationale for a personal consumption tax,. | OXJORD UNIVERSITY PRESS SOUTHERN AFRICA Public Economics Chapter 14 Taxes on good and services and tax reform Oxford University Press Southern Africa Pty Ltd 2011 Learning outcomes Distinguish between different indirect taxes and indicate their relative Importance as sources of revenue Discuss the merits of indirect taxation Describe the consumption type VAT Explain the economic effects of VAT Describe the personal consumption tax base Discuss the rationale for a personal consumption tax. OXFORD UNIVERSITY PRESS SOUTHERN AFRICA Oxford University Press Southern Africa Pty Ltd 2011 Learning outcomes continued Discuss the shortcomings of a personal consumption tax Distinguish between patterns of taxation in industrialised countries and developing countries Identify the direction of international tax reform Compare tax competition with tax harmonisation Contrast international tax reforms with the major tax reforms in South Africa since the late 1960s. OXFORD UNIVERSITY PRESS SOUTHERN AFRICA Oxford University Press Southern Africa Pty Ltd .

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• Public economics
• Lecture Public economics
• Taxes on goods
• Taxes on services
• Tax reform
• Indirect taxes
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