Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving
Sijbren Cnossen
Excise taxes are not only convenient sources of government revenue, they can also be designed to reflect the external costs of excisable products, such as global warming, acid rain, traffic congestion, and the costs of cigarette and alcohol consumption. This book by internationally recognized experts analyzes 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.
Categories:
Year:
2005
Publisher:
Oxford University Press, USA
Language:
english
Pages:
270
ISBN 10:
1435623754
ISBN 13:
9781435623750
File:
PDF, 1.99 MB
IPFS:
,
english, 2005