EBOOK Theory and Practice of Excise Taxation Smoking, Drinking, Gambling, Polluting, and Driving - CNOSSEN SIJBREN

EBOOK Theory and Practice of Excise Taxation Smoking, Drinking, Gambling, Polluting, and Driving
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Autor: CNOSSEN SIJBREN

 Wydawnictwo: Oxford University Press
ISBN: 9780191535291
EAN: C327A614EB
Format: 0,0 x 0,0 x 0,0
Oprawa: ...
Stron: ...
Data wydania: 2005
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Excise taxes are not only convenient sources of government revenue, they can also be designed to reflect the external costs of excisable products, such as global warming, acid rain, traffic congestion, and the costs of cigarette and alcohol consumption. 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.

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