Excise Taxation for Domestic Resource Mobilization

Sijbren Cnossen

No 8442, CESifo Working Paper Series from CESifo

Abstract: Most governments will have to raise additional resources to deal with the aftermath of the corona crisis. This paper argues that excise duties on drinking, smoking, gambling, sugar-sweetened beverages, plastics, fossil fuels, motoring, telecoms and platforms are the preferred instruments. In nearly all cases, excise duties improve the efficient allocation of resources, while reliance on them is consistent with an equitable tax system. Also, excise duties can be administered more easily than income and value added taxes. Current excise duties are way below efficient levels. It should be possible to triple their yield, especially in developing countries.

Keywords: excise duties; resource mobilization; smoking; drinking; gambling; sugar-sweetened beverages; plastics; fossil fuels; motoring; telecoms; platforms; luxury consumption (search for similar items in EconPapers)
JEL-codes: H21 H23 H25 (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_8442

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