REFORMING EXCISE TAXES: PROPOSALS FOR THE DOMINICAN REPUBLIC

Alberto Barreix, Glenn Jenkins () and Ranjit Lamech

No 1991-03, Development Discussion Papers from JDI Executive Programs

Abstract: Excise taxation is one of the oldest forms of government revenue instruments in the world. It can be traced back to the Han dynasty in china, and Mauryan period in India. The term excise may be attributed to the Dutch, whose duties on bear, sugar, spirits and other goods were called excijsen. Part 1, of this paper provides a theoretical overview of excise taxation discussing aspects of design, economic efficiency and administration. Part 2, focuses on the excise reform proposals in the Dominican Republic. The proposals are in the framework of the evolving indirect tax system in the country.

Keywords: Excise Taxes; Reform; Dominican Republic (search for similar items in EconPapers)
JEL-codes: H27 (search for similar items in EconPapers)
Pages: 86 pages
Date: 1991-10
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:89

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