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Raising Revenue by Taxing Activities With Social Costs

Author

Listed:
  • Cordes, Joseph J.
  • Nicholson, Eric
  • Sammartino, Frank

Abstract

Surveys 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.

Suggested Citation

  • Cordes, Joseph J. & Nicholson, Eric & Sammartino, Frank, 1990. "Raising Revenue by Taxing Activities With Social Costs," National Tax Journal, National Tax Association, vol. 43(3), pages 343-356, September.
  • Handle: RePEc:ntj:journl:v:43:y:1990:i:3:p:343-56
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    References listed on IDEAS

    as
    1. Hausman, Jerry A, 1985. "The Econometrics of Nonlinear Budget Sets," Econometrica, Econometric Society, vol. 53(6), pages 1255-1282, November.
    2. Megdal, Sharon Bernstein, 1987. "The Flypaper Effect Revisited: An Econometric Explanation," The Review of Economics and Statistics, MIT Press, pages 347-351.
    3. Orr, Larry L, 1976. "Income Transfers as a Public Good: An Application to AFDC," American Economic Review, American Economic Association, pages 359-371.
    4. repec:cup:apsrev:v:79:y:1985:i:02:p:458-473_22 is not listed on IDEAS
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    Citations

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    Cited by:

    1. Louis Kaplow, 2004. "On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy," NBER Working Papers 10490, National Bureau of Economic Research, Inc.
    2. James M. Poterba, 1991. "Is the Gasoline Tax Regressive?," NBER Chapters,in: Tax Policy and the Economy, Volume 5, pages 145-164 National Bureau of Economic Research, Inc.
    3. Brazell, David W. & Gerardi, Geraldine, 1994. "Issues in Financing the Superfund," National Tax Journal, National Tax Association, pages 677-688.
    4. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    5. Simon James, 1999. "The future international tax environment and European tax harmonization: a personal view," European Accounting Review, Taylor & Francis Journals, pages 731-747.
    6. Louis Kaplow, 1993. "Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?," NBER Working Papers 4566, National Bureau of Economic Research, Inc.
    7. Thomas A. Barthold, 1994. "Issues in the Design of Environmental Excise Taxes," Journal of Economic Perspectives, American Economic Association, pages 133-151.

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