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Vol 21 No 11 Nov/Dec 2016

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

Edited by: Sijbren Cnossen

ISBN13: 9780199278596
ISBN: 0199278598
Published: February 2005
Publisher: Oxford University Press
Country of Publication: UK
Format: Hardback
Price: £73.00



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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.

  • Written by internationally recognized experts
  • Important subject often neglected by the current literature

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