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Theory and Practice of Excise Taxation
Smoking, Drinking, Gambling, Polluting, and Driving
Edited by Sijbren Cnossen
272 pages
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numerous figures & tables
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234x156mm
978-0-19-927859-6
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Hardback
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03 February 2005
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- Written by internationally recognized experts
- Important subject often neglected by the current literature
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.Readership: Government officials, policymakers, academics and students of taxation, and those working in relevant industries
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Edited by Sijbren Cnossen, University of Maastricht and OCFEB Contributors:
Sijbren Cnossen, University of Maastricht and OCFEB
Michael Smart, University of Toronto
Stephen Smith, University College London
Charles T. Clotfelter, Duke University
Jean-Philippe Barde and Nils Axel Braathen, OECD, Environment Directorate
Don Fullerton, University of Texas at Austin
David Michael Newbery, University of Cambridge
Bruno S. Frey, Institute for Empirical Economic Research, University of Zurich
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1: Sijbren Cnossen: Economics and Politics of Excise Taxation
2: Sijbren Cnossen and Michael Smart: Taxation of Tobacco
3: Stephen Smith: Economic Issues in Alcohol Taxation
4: Charles T. Clotfelter: Gambling Taxes
5: Jean-Philippe Barde and Nils Axel Braathen: Environmentally Related Levies
6: Don Fullerton: An Excise Tax on Municipal Solid Waste?
7: David Michael Newbery: Road User and Congestion Charges
8: Bruno S. Frey: Excise Taxes: Economics, Politics, and Psychology
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The specification in this catalogue, including without limitation price, format, extent, number of illustrations, and month of publication, was as accurate as possible at the time the catalogue was compiled. Occasionally, due to the nature of some contractual restrictions, we are unable to ship a specific product to a particular territory. Jacket images are provisional and liable to change before publication.
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