Coverart for item
The Resource Theory and practice of excise taxation : smoking, drinking, gambling, polluting and driving

Theory and practice of excise taxation : smoking, drinking, gambling, polluting and driving

Label
Theory and practice of excise taxation : smoking, drinking, gambling, polluting and driving
Title
Theory and practice of excise taxation : smoking, drinking, gambling, polluting and driving
Contributor
Subject
Language
eng
Summary
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 analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Cnossen, S
http://library.link/vocab/subjectName
  • excise duty
  • gambling tax
  • environmental tax
  • motor vehicles tax
  • tobacco tax
Label
Theory and practice of excise taxation : smoking, drinking, gambling, polluting and driving
Instantiates
Publication
Extent
xii, 255 p.
Isbn
9780199278596
Label
Theory and practice of excise taxation : smoking, drinking, gambling, polluting and driving
Publication
Extent
xii, 255 p.
Isbn
9780199278596

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...