Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving

Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving

by Sijbren Cnossen

NOOK Book(eBook)

$101.99 $124.99 Save 18% Current price is $101.99, Original price is $124.99. You Save 18%.
View All Available Formats & Editions
Available on Compatible NOOK Devices and the free NOOK Apps.
LendMe® See Details
Want a NOOK ? Explore Now

Overview

Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving by Sijbren Cnossen

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 excise taxes and other regulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortionary taxes on capital and labour. Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. It provides a sound understanding, not only of relevant economic theory, but of the myriad institutional details that are crucial for the practical application of that theory.

Product Details

ISBN-13: 9780191608551
Publisher: OUP Oxford
Publication date: 02/03/2005
Sold by: Barnes & Noble
Format: NOOK Book
File size: 5 MB

About the Author

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.

Table of Contents

1. Economics and Politics of Excise Taxation, Sijbren Cnossen
2. Taxation of Tobacco, Sijbren Cnossen and Michael Smart
3. Economic Issues in Alcohol Taxation, Stephen Smith
4. Gambling Taxes, Charles T. Clotfelter
5. Environmentally Related Levies, Jean-Philippe Barde and Nils Axel Braathen
6. An Excise Tax on Municipal Solid Waste?, Don Fullerton
7. Road User and Congestion Charges, David Michael Newbery
8. Excise Taxes: Economics, Politics, and Psychology, Bruno S. Frey

Customer Reviews

Most Helpful Customer Reviews

See All Customer Reviews