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Luxury Excise Tax : Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia - Lilit Nahapetyan
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Lilit Nahapetyan:

Luxury Excise Tax : Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia - Pasta blanda

2012, ISBN: 3659257214

[EAN: 9783659257216], Neubuch, [PU: LAP LAMBERT Academic Publishing], nach der Bestellung gedruckt Neuware -Luxury taxes are included in the category of selective sales taxes or excise ta… Más…

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Luxury Excise Tax - Lilit Nahapetyan
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Lilit Nahapetyan:

Luxury Excise Tax - Primera edición

2012, ISBN: 9783659257216

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Luxury Excise Tax: Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia - Nahapetyan, Lilit
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Nahapetyan, Lilit:
Luxury Excise Tax: Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia - Pasta blanda

2012

ISBN: 9783659257216

LAP LAMBERT Academic Publishing, Taschenbuch, 72 Seiten, Publiziert: 2012-10-05T00:00:01Z, Produktgruppe: Buch, 0.24 kg, Recht, Kategorien, Bücher, Steuern, Börse & Geld, LAP LAMBERT Acad… Más…

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Luxury Excise Tax Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia - Nahapetyan, Lilit
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Nahapetyan, Lilit:
Luxury Excise Tax Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia - libro nuevo

2012, ISBN: 3659257214

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Nahapetyan, Lilit; Nahapetyan, Lilit:
Luxury Excise Tax: Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia - Pasta blanda

2012, ISBN: 9783659257216

Softcover, Neubuch, [PU: Lap Lambert Academic Publishing]

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Detalles del libro
Luxury Excise Tax: Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia
Autor:
Título:
ISBN:

3659257214


Luxury taxes are included in the category of selective sales taxes or excise taxes. These taxes are levied on items that are “uniquely or predominantly consumed by the rich” meaning that the act of purchasing the goods is considered to be evidence of extraordinary ability to pay taxes (Lee, Johnson & Joyce 2007). The practice of the luxury excises is justified for a number of purposes; to raise additional revenue, to administer ability-to-pay approach and dispense social justice, to make a political appeal, to carry out protectionist and sumptuary policies, etc. The book considers the international experience of luxury excises in US, UK, France, and Russia and reveals the rationale behind the application of this tax is largely conditioned by the political regime and policy the country pursues. Nevertheless, the work is mostly focused on the discussion of the latest amendment in the Law on Excise Tax of RA in 2012. In Armenia this amendment came to be unofficially called “Luxury tax” and stirred up a lot of critique. Thus, the book concentrates on the fiscal effects and political appeals of luxury excises and on the estimation of the latest amendments in the Law on E

Detalles del libro - Luxury Excise Tax: Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia


EAN (ISBN-13): 9783659257216
ISBN (ISBN-10): 3659257214
Tapa dura
Tapa blanda
Año de publicación: 2012
Editorial: LAP LAMBERT Academic Publishing

Libro en la base de datos desde 2007-06-05T22:42:27+02:00 (Madrid)
Página de detalles modificada por última vez el 2023-04-27T11:23:09+02:00 (Madrid)
ISBN/EAN: 3659257214

ISBN - escritura alterna:
3-659-25721-4, 978-3-659-25721-6
Mode alterno de escritura y términos de búsqueda relacionados:
Autor del libro: lilit
Título del libro: armenia

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