Theory and Practice of Excise Taxation
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Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving

Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving


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About the Book

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.

Table of 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

About the Author :
Sijbren Cnossen is Professor of Economics at the University of Maastricht and has held appointments at Erasmus University Rotterdam, Harvard Law School and the Law School of New York University. He is a research associate of a number of institutions, including CESifo, Munich and has previously held positions with the International Monetary Fund and the Dutch Tax Service.

Review :
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.


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Product Details
  • ISBN-13: 9780199278596
  • Publisher: Oxford University Press
  • Binding: Hardback
  • Language: English
  • Spine Width: 20 mm
  • Weight: 563 gr
  • ISBN-10: 0199278598
  • Publisher Date: 03 Feb 2005
  • Height: 243 mm
  • No of Pages: 270
  • Sub Title: Smoking, Drinking, Gambling, Polluting, and Driving
  • Width: 163 mm


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