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Theory and Practice of Excise Taxation

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

Author: Sijbren Cnossen
Publisher: Oxford University Press
ISBN: 9780199278596
Published In: February 2005
Format: Hardback , 272 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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

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.

Readership: Government officials, policymakers, academics and students of taxation, and those working in relevant industries

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

Edited by Sijbren Cnossen, University of Maastricht and OCFEB

Contributors:

Sijbren Cnossen, University of Maastricht and OCFEB

Michael Smart, University of Toronto

Stephen Smith, University College London

Charles T. Clotfelter, Duke University

Jean-Philippe Barde and Nils Axel Braathen, OECD, Environment Directorate

Don Fullerton, University of Texas at Austin

David Michael Newbery, University of Cambridge

Bruno S. Frey, Institute for Empirical Economic Research, University of Zurich