Theory and practice of excise taxation: smoking, drinking, gambling, polluting, and driving
Éditeur :
Oxford University Press
ISBN :
9780199278596
Date de publication :
3 févr. 2005
Dimensions :
24,3 x 16,3 x 2,0 cm
Poids :
563 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
Analyses the art of excise taxation, offering an insightful treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. This book provides an understanding, not only of relevant economic theory, but also of the myriad institutional details.