Raising Revenue by Taxing Activities With Social Costs

Joseph J. Cordes, Eric Nicholson and Frank Sammartino

National Tax Journal, 1990, vol. 43, issue 3, 343-56

Abstract: Surveys some results of current research on the social costs of smoking, abusive drinking, and pollution. Attempts to provide some background to tax economists, practitioners, and policymakers who may be unfamiliar with what health economists and other social scientists have to say about the costs of drinking and smoking, and what environmental economists have to say about taxes on pollution.

Date: 1990
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:43:y:1990:i:3:p:343-56

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