| Autor: |
Juruss, Maris, Brizga, Janis, Gasune, Liga, Skribans, Valerijs |
| Předmět: |
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| Zdroj: |
Economic & Social Development: Book of Proceedings; Mar2020, p622-630, 9p |
| Abstrakt: |
Countries are engaged in a tax competition that leads to a reduction of the budget revenue. The aim of this research is to evaluate taxation of the luxury goods, to evaluate their potential distributional effect and types of goods to be taxed. Results demonstrate that tax on luxury goods could be used to compensate the reduction of tax revenues. The tax on luxury goods would reduce the regressive tax burden of consumption taxes. However, there is a need for more studies of what goods could be considered a luxury as well as how to organize tax administration in open markets. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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