| Titre : | Theory and practice of excise taxation : smoking, drinking, gambling, polluting, and driving |
| Auteurs : | Sijbren Cnossen, Éditeur scientifique |
| Type de document : | Ouvrages |
| Editeur : | Oxford : Oxford University Press, 2005 |
| ISBN/ISSN/EAN : | 978-0-19-927859-6 |
| Format : | 1 vol. (XII-255 p.) |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ÉDUCATION ET COMMUNICATION > documentation > document > acte de congrès [Eurovoc] ENVIRONNEMENT > détérioration de l'environnement > dégradation de l'environnement [Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > politique fiscale [Eurovoc] QUESTIONS SOCIALES > vie sociale > problème social [Eurovoc] VIE POLITIQUE > vie politique et sécurité publique > politique |
| Résumé : |
Back cover: "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 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. This comprehensive guide to the debate on excise tax policy will be invaluable to government officials, policy-makers, academics and students of taxation, and those working in relevant industries." |
| Note de contenu : |
1. Economics and Politics of Excise Taxation
2. Taxation of Tobacco 3. Economic Issues in Alcohol Taxation 4. Gambling Taxes 5. Environmentally Related Levies 6. An Excise Tax on Municipal Solid Waste? 7. Road User and Congestion Charges 8. Excise Taxes: Economics, Politics, and Psychology |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 004511 | N 503 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
