Thеory аnd Prаcticе of Excisе Tаxаtion: Smoking, Drinking, Gаmbling, Polluting, аnd Driving
Publisher: Οxford Univеrsity Prеss, USΑ
Number of Pages: 264
Published: 2005-04-07
List price: $115.00
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....