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

By Sijbren Cnossen | Go to book overview

Contents
List of Figuresx
List of Tablesxi
List of Participantsxiii
1 Economics and Politics of Excise Taxation 1
Sijbren Cnossen
1.1 Why are Excise Taxes Important? 1
1.2 Definition of Excises 2
1.3 Objectives of Excise Taxation 3
1.4 Issues in Excise Tax Design 6
1.5 Summary of Contributions and Conference Discussion 7
1.6 Invitation 17
Notes 17
References 18
2 Taxation of Tobacco 20
Sijbren Cnossen and Michael Smart
2.1 Preliminaries 20
2.2 Tobacco Tax Regimes in Europe and the USA 23
2.3 Issues in Tobacco Taxation 33
2.4 Concluding Comments 46
Notes 47
References 52
3 Economic Issues in Alcohol Taxation 56
Stephen Smith
3.1 Introduction 56
3.2 Taxation of Alcoholic Drinks in the EU 57
3.3 The Theoretical Framework: Economic Theory and Commodity Taxation 60
3.4 Distributional Incidence of Alcohol Taxes 63
3.5 Social Costs of Alcohol Consumption 67
3.6 Tax Base 73
3.7 Cross-Border Shopping and Taxation 76
3.8 Conclusions 78
Notes 80
References 81

-vii-

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