| DC Field | Value | Language |
|---|
| dc.contributor.author | Carbonnier, C. | - |
| dc.date.accessioned | 2021-05-24T11:48:35Z | - |
| dc.date.available | 2021-05-24T11:48:35Z | - |
| dc.date.issued | 2014 | - |
| dc.identifier.citation | Carbonnier, C. The incidence of non-linear consumption taxe effectiveness / C. Carbonnier ; Universit'e de Cergy-Pontoise // Научный результат. Сер. Экономические исследования. - 2014. - Т.1, №1.-С. 5-18. | ru |
| dc.identifier.uri | http://dspace.bsu.edu.ru/handle/123456789/40421 | - |
| dc.description.abstract | The present article generalyses existing economic litterature on consumption tax incidence to general forms of consumption taxes. Previous studies were limited to the cases of per unit and ad valorem taxes. Three main contributions are provided. From a methodological point of view, the elasticity of the tax function is introduced as a new parameter to take the shape of general consumption tax schedules into account in diferent models of imperfect competition in a tractable manner | ru |
| dc.language.iso | en | ru |
| dc.subject | economy | ru |
| dc.subject | finances | ru |
| dc.subject | tax system | ru |
| dc.subject | taxes | ru |
| dc.subject | taxation | ru |
| dc.subject | consumption taxes | ru |
| dc.subject | imperfect competition | ru |
| dc.subject | tax incidence | ru |
| dc.subject | eciency | ru |
| dc.title | The incidence of non-linear consumption taxe effectiveness | ru |
| dc.type | Article | ru |
| Appears in Collections: | Т. 1, вып. 1
|
