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

Cnossen, Sjibren, ed. (2005) Theory and practice of excise taxation: smoking, drinking, gambling, polluting and driving. Oxford: Oxford University Press.

External website: http://books.google.ie/books?id=VCDQvRi6tB0C&dq=Th...

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.


Item Type
Book
Publication Type
International, Book
Drug Type
Alcohol, Tobacco / Nicotine, Behavioural addiction
Date
2005
Call No
MT22.4.4,
Pages
xii,
Publisher
Oxford University Press
Place of Publication
Oxford
ISBN
0-19-927859-8
Keywords
drinking and driving, smoking, gambling, tax law, tax policy, sales and excise tax, environmental pollution, United States, United Kingdom, European Union
Notes
Includes bibliographical references and an index.
EndNote
Accession Number
HRB 3835 (Available)

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