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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 - Paperback

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… More...

NEW BOOK. Shipping costs:Versandkostenfrei. (EUR 0.00) AHA-BUCH GmbH, Einbeck, Germany [51283250] [Rating: 5 (von 5)]
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Luxury Excise Tax - Lilit Nahapetyan
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Lilit Nahapetyan:

Luxury Excise Tax - First edition

2012, ISBN: 9783659257216

Paperback

[ED: Kartoniert / Broschiert], [PU: LAP LAMBERT Academic Publishing], Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Nahap… More...

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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 - Paperback

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… More...

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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 - new book

2012, ISBN: 3659257214

Kartoniert / Broschiert, mit Schutzumschlag 11, [PU:LAP LAMBERT Academic Publishing]

Shipping costs:Versandkostenfrei innerhalb der BRD. (EUR 0.00) MARZIES.de Buch- und Medienhandel, 14621 Schönwalde-Glien
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Nahapetyan, Lilit; Nahapetyan, Lilit:
Luxury Excise Tax: Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia - Paperback

2012, ISBN: 9783659257216

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

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

Details of the book - Luxury Excise Tax: Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia


EAN (ISBN-13): 9783659257216
ISBN (ISBN-10): 3659257214
Hardcover
Paperback
Publishing year: 2012
Publisher: LAP LAMBERT Academic Publishing

Book in our database since 2007-06-05T21:42:27+01:00 (London)
Detail page last modified on 2023-04-27T10:23:09+01:00 (London)
ISBN/EAN: 3659257214

ISBN - alternate spelling:
3-659-25721-4, 978-3-659-25721-6
Alternate spelling and related search-keywords:
Book author: lilit
Book title: armenia

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