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The idea is to aim taxes at people that cause an above-average amount of societal harm so the free market incorporates all costs as opposed to only personal costs, with the benefit of lowering the overall tax burden for people who cause less societal harm.
George (1897) proposed to impose a tax on a piece of land based on the improvement of adjacent land (Hooper 2008). Rothbard (2004) believes that a "neutral tax" is the best thing to make the market free and without problems. The low-income earners have the biggest burden because consumption taxes (i.e. sales tax and value-added tax) are regressive.
The taxe intérieure de consommation sur les produits énergétiques (TICPE) applies to petroleum products and biofuels according to fixed rates provided by the legislation. It applies only in metropolitan France – in the overseas territories , there is a special consumption tax (TSC) on premium unleaded and diesel .
As a result of discussions in 2006 and 2009 between federation and states (the so-called Föderalismusreform [de; fr]), the Federation also administers some taxes. The competent authority is the Federal Central Tax Office ( Bundeszentralamt für Steuern , or BZSt ) which is also competent authority for certain applications of tax refund from ...