Taxing Consumption
Domestic consumption in most countries is taxed through general sales taxes, excise taxes on specific commodities, and a variety of miscellaneous taxes on such services as hotels and transfers of property. This note considers only the first two of...
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World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2009/06/11361883/taxing-consumption http://hdl.handle.net/10986/11115 |
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okr-10986-111152021-04-23T14:02:54Z Taxing Consumption Bird, Richard M. AGRICULTURAL OUTPUT AGRICULTURE ALCOHOLIC BEVERAGES COLLECTION PROCESS COMMODITIES COMMODITY COMPLIANCE COSTS CONSUMERS CONSUMPTION TAX CONSUMPTION TAXES DEVELOPING COUNTRIES EXCISE TAX EXCISE TAXES EXPORTS EXTERNALITIES FINANCIAL SERVICES FRAUDS INCOME INFLATION INPUT TAX JURISDICTIONS LAND POLICY OUTPUT PRICE INCREASES PROPERTY TAXATION SALES TAX SALES TAXES SMALL BUSINESS SMALL BUSINESSES TAX ADMINISTRATION TAX BASE TAX COLLECTION TAX CREDIT TAX CREDITS TAX POLICY TAX RATES TAX REFORM TAX SYSTEMS TAXATION TAXES ON CONSUMPTION TAXPAYER TRADE SECTOR TRANSACTION TURNOVER TURNOVER TAX TURNOVER TAXES VALUATION Domestic consumption in most countries is taxed through general sales taxes, excise taxes on specific commodities, and a variety of miscellaneous taxes on such services as hotels and transfers of property. This note considers only the first two of these categories, with particular attention to general sales taxes. Consumption taxes are obviously related both to customs duties and other taxes on imports and also to production taxes like those often imposed on agricultural output. In some countries elements of both import and production taxation remains. These aspects are not further explored in this note other than to note that the original form of general sales taxes often consisted of a sales tax imposed on imported and domestic manufactured goods. Most countries have now replaced such 'pre-retail' sales taxes by taxes that fall primarily on consumption rather than on production and, both more responsive to revenue needs and easier to collect effectively and efficiently. However, excise taxes on specific commodities are often still imposed at the production stage. 2012-08-13T14:11:26Z 2012-08-13T14:11:26Z 2009-06 http://documents.worldbank.org/curated/en/2009/06/11361883/taxing-consumption http://hdl.handle.net/10986/11115 English PREM Notes; No. 136 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research |
| repository_type |
Digital Repository |
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Foreign Institution |
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Digital Repositories |
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World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
AGRICULTURAL OUTPUT AGRICULTURE ALCOHOLIC BEVERAGES COLLECTION PROCESS COMMODITIES COMMODITY COMPLIANCE COSTS CONSUMERS CONSUMPTION TAX CONSUMPTION TAXES DEVELOPING COUNTRIES EXCISE TAX EXCISE TAXES EXPORTS EXTERNALITIES FINANCIAL SERVICES FRAUDS INCOME INFLATION INPUT TAX JURISDICTIONS LAND POLICY OUTPUT PRICE INCREASES PROPERTY TAXATION SALES TAX SALES TAXES SMALL BUSINESS SMALL BUSINESSES TAX ADMINISTRATION TAX BASE TAX COLLECTION TAX CREDIT TAX CREDITS TAX POLICY TAX RATES TAX REFORM TAX SYSTEMS TAXATION TAXES ON CONSUMPTION TAXPAYER TRADE SECTOR TRANSACTION TURNOVER TURNOVER TAX TURNOVER TAXES VALUATION |
| spellingShingle |
AGRICULTURAL OUTPUT AGRICULTURE ALCOHOLIC BEVERAGES COLLECTION PROCESS COMMODITIES COMMODITY COMPLIANCE COSTS CONSUMERS CONSUMPTION TAX CONSUMPTION TAXES DEVELOPING COUNTRIES EXCISE TAX EXCISE TAXES EXPORTS EXTERNALITIES FINANCIAL SERVICES FRAUDS INCOME INFLATION INPUT TAX JURISDICTIONS LAND POLICY OUTPUT PRICE INCREASES PROPERTY TAXATION SALES TAX SALES TAXES SMALL BUSINESS SMALL BUSINESSES TAX ADMINISTRATION TAX BASE TAX COLLECTION TAX CREDIT TAX CREDITS TAX POLICY TAX RATES TAX REFORM TAX SYSTEMS TAXATION TAXES ON CONSUMPTION TAXPAYER TRADE SECTOR TRANSACTION TURNOVER TURNOVER TAX TURNOVER TAXES VALUATION Bird, Richard M. Taxing Consumption |
| relation |
PREM Notes; No. 136 |
| description |
Domestic consumption in most countries
is taxed through general sales taxes, excise taxes on
specific commodities, and a variety of miscellaneous taxes
on such services as hotels and transfers of property. This
note considers only the first two of these categories, with
particular attention to general sales taxes. Consumption
taxes are obviously related both to customs duties and other
taxes on imports and also to production taxes like those
often imposed on agricultural output. In some countries
elements of both import and production taxation remains.
These aspects are not further explored in this note other
than to note that the original form of general sales taxes
often consisted of a sales tax imposed on imported and
domestic manufactured goods. Most countries have now
replaced such 'pre-retail' sales taxes by taxes
that fall primarily on consumption rather than on production
and, both more responsive to revenue needs and easier to
collect effectively and efficiently. However, excise taxes
on specific commodities are often still imposed at the
production stage. |
| format |
Publications & Research :: Brief |
| author |
Bird, Richard M. |
| author_facet |
Bird, Richard M. |
| author_sort |
Bird, Richard M. |
| title |
Taxing Consumption |
| title_short |
Taxing Consumption |
| title_full |
Taxing Consumption |
| title_fullStr |
Taxing Consumption |
| title_full_unstemmed |
Taxing Consumption |
| title_sort |
taxing consumption |
| publisher |
World Bank, Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2009/06/11361883/taxing-consumption http://hdl.handle.net/10986/11115 |
| _version_ |
1764415580869230592 |