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

Hardcover | February 15, 2005

EditorSijbren Cnossen

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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 otherpeople. 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 fordistortionary 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 theprofessional 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.

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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 otherpeople. Global warming, acid rain, traffic ...

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 Mon...

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Kobo ebook|Feb 3 2005

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Format:HardcoverDimensions:272 pages, 9.21 × 6.14 × 0.8 inPublished:February 15, 2005Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199278598

ISBN - 13:9780199278596

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Table of Contents

1. Sijbren Cnossen: Economics and Politics of Excise Taxation2. Sijbren Cnossen and Michael Smart: Taxation of Tobacco3. Stephen Smith: Economic Issues in Alcohol Taxation4. Charles T. Clotfelter: Gambling Taxes5. Jean-Philippe Barde and Nils Axel Braathen: Environmentally Related Levies6. Don Fullerton: An Excise Tax on Municipal Solid Waste?7. David Michael Newbery: Road User and Congestion Charges8. Bruno S. Frey: Excise Taxes: Economics, Politics, and Psychology

Editorial Reviews

"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."--Choice