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 .

URL: 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
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:View
Accession Number:HRB 3835 (Available)
Subjects:VA Geographic area > Europe > United Kingdom
MP-MR Policy, planning, economics, work and social services > Economic policy
MP-MR Policy, planning, economics, work and social services > Economic aspects of substance use (cost / pricing)

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