Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving
- Cnossen, Sijbren(University of Maastricht and OCFEB)
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. Contributors to this volume - 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
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- Parry, Ian W.H., 2011.
"Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius,"
dp-11-20, Resources For the Future.
- Parry, Ian W.H., 2012. "Reforming the tax system to promote environmental objectives: An application to Mauritius," Ecological Economics, Elsevier, vol. 77(C), pages 103-112.
- Ian W.H. Parry, 2011. "Reforming the Tax System to Promote Environmental Objectives; An Application to Mauritius," IMF Working Papers 11/124, International Monetary Fund.
- Richard Bird, 2008.
"Tax Challenges Facing Developing Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0802, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Bird, Richard M., 2008. "Tax challenges facing developing countries," Working Papers 08/als1, National Institute of Public Finance and Policy.
- Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
- Richard Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers Series 12, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Mar 2008.
- Sijbren Cnossen, 2006. "Tobacco Taxation in the European Union," CESifo Working Paper Series 1718, CESifo Group Munich.
- Sijbren Cnossen, 2006. "Alcohol Taxation and Regulation in the European Union," CESifo Working Paper Series 1821, CESifo Group Munich.
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