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Taxation and Pricing of Petroleum Products in Developing Countries

Taxation and Pricing of Petroleum Products in Developing Countries »

Source: Taxation and Pricing of Petroleum Products in Developing Countries : A Framework for Analysis with Application to Nigeria

Volume/Issue: 2003/42

Series: IMF Working Papers

Author(s): Shahabuddin Hossain

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2003

ISBN: 9781451846232

Keywords: petroleum product prices, efficiency, equity, revenue, border prices, externalities, road user charge, road, per, expenditure

Using the modern theory of public economics as the point of departure, this paper outlines a basic principle for setting taxes and/or prices of commodities based on two key criteria, efficiency and equity. The pape...

Taxation and Pricing of Petroleum Products in Developing Countries
			: A Framework for Analysis with Application to Nigeria

Taxation and Pricing of Petroleum Products in Developing Countries : A Framework for Analysis with Application to Nigeria »

Volume/Issue: 2003/42

Series: IMF Working Papers

Author(s): Shahabuddin Hossain

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2003

DOI: http://dx.doi.org/10.5089/9781451846232.001

ISBN: 9781451846232

Keywords: petroleum product prices, efficiency, equity, revenue, border prices, externalities, road user charge, road, per, expenditure

Using the modern theory of public economics as the point of departure, this paper outlines a basic principle for setting taxes and/or prices of commodities based on two key criteria, efficiency and equity. The pape...