Theory and practice of excise taxation : smoking, drinking, gambling, polluting, and driving /

Weitere Versionen (2)

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 peopl...

Ausführliche Beschreibung

Gespeichert in:
1. Verfasser:
Cnossen, Sijbren.
Weitere Verfasser:
Cnossen, Sijbren
Format:
Elektronisch E-Book
Sprache:
Englisch
Veröffentlicht:
Oxford ; New York : Oxford University Press, 2005.
Zusammenfassung:
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 otherregulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortiona
Umfang:
1 online resource (270 p.)
Anmerkungen:
Description based upon print version of record.
Anmerkungen:
English
Bibliografie:
Includes bibliographical references and index.
ISBN:
0-19-160855-6
1-4356-2375-4
0-19-153529-X
1-281-19851-X
9786611198510
Schlagworte:
Excise tax.
Bezugswerke:
Links: