The Optimal Threshold for GST on Imported Goods
Year of publication: |
2016
|
---|---|
Authors: | Creedy, John |
Publisher: |
Wellington : New Zealand Government, The Treasury |
Subject: | Import | Umsatzsteuer | Steuereinnahmen | Verwaltungskosten | Optimale Besteuerung | Neuseeland | Goods and Services Tax | Marginal cost of Funds | de minimis |
Series: | |
---|---|
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
ISBN: | 978-0-908337-51-4 |
Other identifiers: | 866051392 [GVK] hdl:10419/205695 [Handle] RePEc:nzt:nztwps:16/01 [RePEc] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation |
Source: |
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Goerke, Laszlo, (2012)
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Failure of ad valorem and specific tax equivalence under uncertainty
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