The Economics of Excise Taxation

Sijbren Cnossen
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Sijbren Cnossen: Univesrity of Maastricht and Erasmus Univeristy Rotterdam

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: 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.

Pages: 30 pages
Date: 2010-05-01
New Economics Papers: this item is included in nep-hpe, nep-pbe and nep-pub
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper1018

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