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Publikācija: Excise Duty Gap on Cigarettes

Publication Type Scientific article indexed in SCOPUS or WOS database
Funding for basic activity State funding for education
Defending: ,
Publication language English (en)
Title in original language Excise Duty Gap on Cigarettes
Field of research 5. Social sciences
Sub-field of research 5.2 Economics and Business
Authors Māris Jurušs
Baiba Šmite-Roķe
Līga Gasūne
Keywords luxury goods, tax on luxury goods, consumption tax, the tax burden
Abstract Countries are engaged in a tax competition that leads to a reduction of the budget revenue. The aim of this research is to evaluate taxation of the luxury goods, to evaluate their potential distributional effect and types of goods to be taxed. Results demonstrate that tax on luxury goods could be used to compensate the reduction of tax revenues. The tax on luxury goods would reduce the regressive tax burden of consumption taxes. However, there is a need for more studies of what goods could be considered a luxury as well as how to organize tax administration in open markets.
DOI: 10.5755/j01.ee.29.4.20335
Reference Jurušs, M., Šmite-Roķe, B., Gasūne, L. Excise Duty Gap on Cigarettes. Inžinerinė ekonomika = Engineering Economics, 2018, Vol.29, No.4, pp.419-423. ISSN 1392-2785. e-ISSN 2029-5839. Available from: doi:10.5755/j01.ee.29.4.20335
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ID 28894