Economics and Politics of Excise Taxation

Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving

Volumn , Issue , 2005, Pages

  Cnossen, Sijbren ^a  

^a MAASTRICHT UNIVERSITY   (Netherlands)

Author keywords

Excise taxes; Pigou; Ramsey; Road user charges

Indexed keywords

EID: 79451474842     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1093/0199278598.003.0001     Document Type: Chapter

References (21)

1. Atkinson, A. B., and Stiglitz, J. E. (1976), 'The design of tax structure: direct versus indirect taxation', Journal of Public Economics, 6: 55-75.
2. Bovenberg, A. L., and de Mooij, R. (1994), 'Environmental levies and distortionary taxation', American Economic Review, 84: 1085-9.
3. Cnossen, S. (1977), Excise Systems: A Global Study of the Selective Taxation of Goods and Services, Baltimore, MD: Johns Hopkins University Press.
4. Coase, R. H. (1960), 'The problem of social cost', Journal of Law and Economics, 3: 1-44.
5. Cook, P. J., and Moore, M. J. (1993), 'Economic perspectives on reducing alcohol-related violence', in National Institute on Alcohol Abuse and Alcoholism, Alcohol and Interpersonal Violence: Fostering Multidisciplinary Perspectives, Research Monograph 24, Bethesda, MD.
6. Corlett, W. J., and Hague, D. C. (1953), 'Complementarity and the excess burden of taxation', Review of Economic Studies, 21: 21-30.
7. Diamond, P. A., and Mirrlees, J. A. (1971), 'Optimal taxation and public production, I: production efficiency', American Economic Review, 61: 8-27.
8. Dijkgraaf, E., and Vollebergh, H. R. J. (1998), Incineration or Dumping? A Social Cost Comparison of Waste Disposal Options, Research Memorandum 9808, Rotterdam: Research Centre for Economic Policy, Erasmus University Rotterdam.
9. Frey, B. S., and Eichenberger, R. (1999), The New Democratic Federalism for Europe: Functional, Overlapping and Competing Jurisdictions, Cheltenham: Edward Elgar Publishing.
10. Grossman, M., Chaloupka, F. J., Saffer, H., and Laixuthai, A. (1994), 'Effects of alcohol price policy on youth: a summary of economic research', Journal of Research on Adolescence, 4: 347-64.
11. Harrison, P., and Kassler, W. J. (2000), 'Alcohol policy and sexually transmitted disease rates - United States, 1982-1995', US Department of Health and Human Services, Center for Disease Control, Epidemiology Program Office, MMWR Weekly, 49: 364-9.
12. Kenkel, D. S. (1993), 'Drinking, driving and deterrence: the effectiveness and social cost of alternative policies', Journal of Law and Economics, 26: 877-913.
13. Markowitz, S. (1999), 'The price of alcohol, wife abuse, and husband abuse', National Bureau of Economic Research, Working Paper 6916.
14. Markowitz, S., and Grossman, M. (1999), 'Alcohol regulation and domestic violence towards children', Contemporary Economic Policy, 16: 309-21.
15. OECD (2003), Revenue Statistics of OECD Member Countries 1965-2002, Paris: Organisation for Economic Co-operation and Development.
16. Pigou, A. C. (1918), The Economics of Welfare, London: Macmillan.
17. Ramsey, F. (1927), 'A contribution to the theory of taxation', Economic Journal, 37: 47-61.
18. Robinson, J. (1947), Essays in the Theory of Employment, London: Macmillan.
19. Ruhm, C. J. (1996), 'Alcohol policies and highway vehicle fatalities', Journal of Health Economics, 15: 435-54.
20. Townsend, J., Roderick, P., and Cooper, J. (1994), 'Cigarette smoking by socio-economic group, sex, and age: effects of price, income and health publicity', British Medical Journal, 309, 923-7.
21. Van der Poel, J. (1963 and 1964), 'De evolutie der accijnzen', Weekblad voor Fiscaal Recht, nos. 4682-6; 1963: 1009-14, 1032-40; 1964: 14-18, 37-42, 61.