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The Economics of Excise Taxation

  • Sijbren Cnossen

    (Univesrity of Maastricht and Erasmus Univeristy Rotterdam)

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    This paper reviews the economics of taxation. It falls into three parts. The first part examines the rationale of excise taxation by reference to the non-revenue objectives that are pursued through the imposition of the various duties. The second part discusses the instruments that can be applied, i.e. duties, regulations and permits. The third part reviews some issues - discrimination, coordination and earmarking - that often arise in connection with excise taxation.

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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1018.pdf
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    Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1018.

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    Length: 30 pages
    Date of creation: 01 May 2010
    Date of revision:
    Handle: RePEc:ays:ispwps:paper1018
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    Web page: http://aysps.gsu.edu/isp/index.html

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