Theory and Practice of Excise Taxation
Smoking, Drinking, Gambling, Polluting, and Driving
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67 725 Ft
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Product details:
- Publisher OUP Oxford
- Date of Publication 3 February 2005
- ISBN 9780199278596
- Binding Hardback
- No. of pages270 pages
- Size 243x163x20 mm
- Weight 563 g
- Language English
- Illustrations numerous figures & tables 0
Categories
Short description:
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 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.
MoreLong description:
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.
As would be expected from the cast of authors, the papers are straightforward, insightful, lucid, and generally accessible to both scholars and policy makers. The collection provides an excellent starting point for any serious analysis of indirect taxation...a truly outstanding collection of essays. Highly recommended.
Table of Contents:
Economics and Politics of Excise Taxation
Taxation of Tobacco
Economic Issues in Alcohol Taxation
Gambling Taxes
Environmentally Related Levies
An Excise Tax on Municipal Solid Waste?
Road User and Congestion Charges
Excise Taxes: Economics, Politics, and Psychology
