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

Sijbren Cnossen

Abstract

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 tobacco and alcohol consumption are problems that can be corrected through selective taxes and other regulatory instruments. Addressing these and other issues, this book by internationally recognized experts analyses the art ... More

Keywords: alcohol taxes, environmental taxes, excise taxation, gambling taxes, political economy, public economics, road user charges, tobacco taxes

Bibliographic Information

Print publication date: 2005 Print ISBN-13: 9780199278596
Published to Oxford Scholarship Online: October 2005 DOI:10.1093/0199278598.001.0001

Authors

Affiliations are at time of print publication.

Sijbren Cnossen, editor
University of Maastricht and OCFEB

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Contents

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Chapter 1 Economics and Politics of Excise Taxation*

SIJBREN CNOSSEN University of Maastricht

Chapter 2 Taxation of Tobacco*

SIJBREN CNOSSEN University of Maastricht MICHAEL SMART University of Toronto

Chapter 3 Economic Issues in Alcohol Taxation

STEPHEN SMITH University College London

Chapter 4 Gambling Taxes

Charles T. Clotfelter* Duke University

Chapter 5 Environmentally Related Levies

JEAN‐PHILIPPE BARDE AND NILS AXEL BRAATHEN* OECD, Environment Directorate

Chapter 6 An Excise Tax on Municipal Solid Waste?

Don Fullerton* University of Texas at Austin

Chapter 7 Road User and Congestion Charges

DAVID MICHAEL NEWBERY* University of Cambridge

Chapter 8 Excise Taxes: Economics, Politics, and Psychology*

BRUNO S. FREY Institute for Empirical Economic Research, University of Zurich

End Matter