Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or producers of excisable products impose on other people. Global warming, acid rain, traffic congestion, and the economic costs of cigarette and alcohol consumption are problems that can be corrected through selective excise taxes and other regulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortionary taxes on capital and labour. Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. It provides a sound understanding, not only of relevant economic theory, but also of the myriad institutional details that are crucial for the practical application of that theory.
具體描述
讀後感
評分
評分
評分
評分
用戶評價
可以說是關於消費稅的經典著作，有中譯本。
评分可以說是關於消費稅的經典著作，有中譯本。
评分可以說是關於消費稅的經典著作，有中譯本。
评分可以說是關於消費稅的經典著作，有中譯本。
评分可以說是關於消費稅的經典著作，有中譯本。
相關圖書
本站所有內容均為互聯網搜索引擎提供的公開搜索信息，本站不存儲任何數據與內容，任何內容與數據均與本站無關，如有需要請聯繫相關搜索引擎包括但不限於百度，google,bing,sogou 等
© 2025 book.quotespace.org All Rights Reserved. 小美書屋 版权所有