Theory And Practice Of Excise Taxation: Smoking, Drinking, Gambling, Polluting, And Driving - Couverture rigide

Couverture rigide

ISBN 10 : 0199278598 ISBN 13 : 9780199278596

Editeur : Oxford University Press, 2005

Synopsis

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.

A propos du livre

À propos de l'auteur

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.

Détails de l'édition

• Éditeur: Oxford University Press
• Date d'édition: 2005
• Langue: anglais
• ISBN 10: 0199278598
• ISBN 13: 9780199278596
• Reliure: Relié
• Nombre de pages: 270
• Éditeur: Cnossen Sijbren
• Coordonnées du fabricant: non disponible
• Personne responsable: Ufficio Anagrafiche Messaggerie; ufficio.anagrafiche@meli.it; ; Via Verdi, 8; Assago Milano; 20090; Italie