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Value Added Tax and Consumption Expenditure Behaviour

Value Added Tax and Consumption Expenditure Behaviour - Kwarbai, Jerry - ISBN: 9783659846366
Prijs: € 35,90 (onder voorbehoud)
Beschikbaarheid: Levertijd tussen de 5 en 15 werkdagen. Geen retour recht.
Bindwijze: Boek, Paperback
Genre: Fiscaal recht
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Beschrijving

Since, VAT increases consumption expenditure, it is expected to influence the behavioral pattern of consumers. This implies that VAT changes price and consumption behaviour of the consumer. Thus, price effects of VAT and the attendant consumers consumption behaviour is an issue of relevance to countries and their VAT policy. This book provides readers an empirical view of the effects of value added tax on consumption expenditure behaviour of durable and non durable goods. The book revealed that one period lagged VAT has had a net positive impact on household consumption of non-durable goods with the effect on durable goods consumption greater than the effect on non-durable goods consumption. This difference in the effect of VAT on durable and non-durable goods consumption suggests VAT has had a net positive impact on consumption via its effects on investment and aggregate income.It is unclear whether the increase in income has been beneficial for social welfare in so far as distributional effects are concerned. The findings of this book will be useful to Researchers, Accounting and Finance postgraduate students, Tax policy makers, tax agencies, tax analysts and Tax consultants.

Details

Titel: Value Added Tax and Consumption Expenditure Behaviour
auteur: Kwarbai, Jerry
Mediatype: Boek
Bindwijze: Paperback
Taal: Engels
Aantal pagina's: 88
Uitgever: LAP Lambert Academic Publishing
NUR: Fiscaal recht
Afmetingen: 220 x 150
ISBN/ISBN13: 9783659846366
Intern nummer: 33496557

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