Theory and Practice of Excise Taxation
Smoking, Drinking, Gambling, Polluting, and Driving
Lieferzeit: Nicht lieferbar I
Gewicht:
563 g
Format:
243x163x20 mm
Beschreibung:
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.
Analyses the art of excise taxation, offering an insightful treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. This book provides an understanding, not only of relevant economic theory, but also of the myriad institutional details.
1. Economics and Politics of Excise Taxation; 2. Taxation of Tobacco; 3. Economic Issues in Alcohol Taxation; 4. Gambling Taxes; 5. Environmentally Related Levies; 6. An Excise Tax on Municipal Solid Waste?; 7. Road User and Congestion Charges; 8. Excise Taxes: Economics, Politics, and Psychology