Theory and Practice of Excise Taxation
Smoking, Drinking, Gambling, Polluting, and Driving
Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or producers of excisable products impose on other people. Global warming, acid rain, traffic congestion, and the economic costs of cigarette and alcohol consumption are problems that can be corrected through selective excisetaxes and other regulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortionary taxes on capital and labour.Addressing these an…
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Produktdetails
- ISBN: 978-0-19-160855-1
- EAN: 9780191608551
- Produktnummer: 13947761
- Verlag: Oxford University Press
- Sprache: Englisch
- Erscheinungsjahr: 2005
- Plattform: EPUB
- Masse: 4'541 KB
- Abbildungen: numerous figures & tables
Über den Autor
Sijbren Cnossen is Professor of Economics at the University of Maastricht and has held appointments at Erasmus University Rotterdam, Harvard Law School and the Law School of New York University. He is a research associate of a number of institutions, including CESifo, Munich and has previously held positions with the International Monetary Fund and the Dutch Tax Service.
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