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

ISBN-13: 9780199278596 / Angielski / Twarda / 2005 / 264 str.

Sijbren Cnossen

Opis

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 analyzes 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.

Recenzje

As would be expected from the cast of authors, the papers are straightforward, insightful, lucid, and generally accessible to both scholars and policy makers. The collection provides an excellent starting point for any serious analysis of indirect taxation...a truly outstanding collection of essays. Highly recommended.

O autorze

Sijbren Cnossen is Professor of Economics at the University of Maastricht and has held appointments at Erasmus University Rotterdam, Harvard Law School and the Law School of New York University. He is a research associate of a number of institutions, including CESifo, Munich and has previously held positions with the International Monetary Fund and the Dutch Tax Service.