THEORY & PRAC EXCISE TAXATION C
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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 also of the myriad institutional details that are crucial for the practical application of that theory.
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.
Contents
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
Contents
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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