Theory and Practice of Excise Taxation Smoking, Drinking, Gambling, Polluting, and Driving |
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| Editor:
| Cnossen, Sijbren |
| ISBN: | 978-0-19-927859-6 |
| Publication Date: | Feb 2005 |
| Publisher: | Oxford University Press
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| Book Format: | Hardback |
| List Price: | AUD $228.14AUD $318.00 |
Book Description:
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Excise taxes are not only convenient sources of government revenue, they can also be designed to reflect the external costs of excisable products, such as global warming, acid rain, traffic congestion, and the costs of cigarette and alcohol consumption. 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...
More DescriptionExcise taxes are not only convenient sources of government revenue, they can also be designed to reflect the external costs of excisable products, such as global warming, acid rain, traffic congestion, and the costs of cigarette and alcohol consumption. 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.