Limit search to available items
Book Cover

Title Theory and practice of excise taxation : smoking, drinking, gambling, polluting, and driving / edited by Sijbren Cnossen
Published Oxford ; New York : Oxford University Press, 2005


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.
BUSINESS & ECONOMICS -- International -- Taxation.
Excise tax.
Externe effecten (economie)
Genre/Form Kongress.
Form Electronic book
Author Cnossen, Sijbren.
ISBN 9780191535291