Fiscal Neutrality

Descripción

Aberystwyth University Taxation Mapa Mental sobre Fiscal Neutrality, creado por Harley Wickstead el 13/05/2013.
Harley Wickstead
Mapa Mental por Harley Wickstead, actualizado hace más de 1 año
Harley Wickstead
Creado por Harley Wickstead hace alrededor de 11 años
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Resumen del Recurso

Fiscal Neutrality
  1. Does not discriminate between economic choices
    1. Intro to changes of the tax system does not change economic choices made by the taxpayers
      1. A FN tax aims to raise revenue in ways which avoid distortionary effects
        1. VAT of 20% is levied, added to the price when you purchase a product
          1. Jaffa Cakes are zero rated, cake not biscuit, as luxury good
            1. Due to VAT people will get JC not biscuits
              1. Not fiscally neutral
                1. Vat would be fiscally neutral if all goods and services were taxed at the same rate
                2. effecting distortionary effects
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