Smoking, Drinking, \u003cb\u003eGambling\u003c/b\u003e, Polluting, and Driving Sijbren Cnossen ... \u003cbr\u003e\nAccession Countries: Taxes on Cigarettes as of April 2003 \u003cb\u003eUSA\u003c/b\u003e: Taxes on \u003cbr\u003e\nCigarettes as of October 2002 European Union and \u003cb\u003eUSA\u003c/b\u003e: Tobacco Tax \u003cbr\u003e\nRevenues (2000) and ...
Theory and Practice of Excise Taxation by"Sijbren Cnossen"
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.
Theory and Practice of Excise Taxation
By:"Sijbren Cnossen"
Published on 2005-02-03 by Oxford University Press
BOOKS ID : M72P5yJqlkAC
Ebook Title : Theory and Practice of Excise Taxation
ETAG : wLQ+dUfYE2w
ISBN_13 Code : 9780199278596
ISBN_10 Code : 0199278598
Book Print Type : BOOK
Rank : 11 for keyword gambling usa
Book Author :"Sijbren Cnossen"
Publisher : Oxford University Press
Book Pages Count : 255
Print Type : BOOK
Book's Categories :"Business & Economics"
Books Language : en
Text to Speech Access : ALLOWED
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