Booktopia has been placed into Voluntary Administration. Orders have been temporarily suspended, whilst the process for the recapitalisation of Booktopia and/or sale of its business is completed, following which services may be re-established. All enquiries from creditors, including customers with outstanding gift cards and orders and placed prior to 3 July 2024, please visit https://www.mcgrathnicol.com/creditors/booktopia-group/
Add free shipping to your order with these great books
Theory and Practice of Excise Taxation : Smoking, Drinking, Gambling, Polluting, and Driving - Sijbren Cnossen

Theory and Practice of Excise Taxation

Smoking, Drinking, Gambling, Polluting, and Driving

By: Sijbren Cnossen

eBook | 31 May 2016 | Edition Number 1

At a Glance

eBook


RRP $249.40

$224.99

10%OFF

or 4 interest-free payments of $56.25 with

 or 

Instant Digital Delivery to your Booktopia Reader App

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.

on

More in Tax & Taxation

FairTax: The Truth : Answering the Critics - Neal Boortz

eBOOK

RRP $24.19

$19.99

17%
OFF