Description |
1 online resource (xii, 255 pages) : illustrations |
Contents |
Economics and politics of excise taxation / Sijbren Cnossen. -- Taxation of tobacco / Sijbren Cnossen and Michael Smart. -- Economic issues in alcohol taxation / Stephen Smith. -- Gambling taxes / Charles T. Clotfelter. -- Environmentally related levies / Jean-Philippe Barde and Nils Axel Braathen. -- An excise tax on municipal solid waste? / Don Fullerton. -- Road user and congestion charges / David Michael Newbery. -- Excise taxes: economics, politics, and psychology / Bruno S. Frey |
Summary |
This book by internationally recognised 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 |
Bibliography |
Includes bibliographical references and index |
Notes |
Print version record |
Subject |
Excise tax.
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BUSINESS & ECONOMICS -- International -- Taxation.
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Excise tax.
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Verbrauchsteuer
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Accijnzen.
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Externe effecten (economie)
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Genre/Form |
Kongress.
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Form |
Electronic book
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Author |
Cnossen, Sijbren.
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ISBN |
9780191535291 |
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019153529X |
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9780191602856 |
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019160285X |
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9781435623750 |
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1435623754 |
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