Raising Revenue by Taxing Activities with Social Costs
AbstractSurveys some results of current research on the social costs of smoking, abusive drinking, and pollution. Attempts to provide some background to tax economists, practitioners, and policymakers who may be unfamiliar with what health economists and other social scientists have to say about the costs of drinking and smoking, and what environmental economists have to say about taxes on pollution.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 43 (1990)
Issue (Month): 3 (September Citation: 43 National Tax Journal 343-56 (September 1990))
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