MARC details
| 000 -LEADER |
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| fixed length control field |
02412nam a2200205Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20151026195549.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
150210s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
199278598 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Item number |
CNO |
| Classification number |
336.271 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cnossen, Sijbren |
| 9 (RLIN) |
19489 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Theory And Practice of Excise Taxation |
| Remainder of title |
smoking drinking gambling polluting anf driving |
| Statement of responsibility, etc |
CNOSSEN, SIJBREN |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Name of publisher, distributor, etc |
Oxford University Press |
| Place of publication, distribution, etc |
U K |
| Date of publication, distribution, etc |
2005 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
XII, 255 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
ABSTRACT<br/>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 tobacco and alcohol consumption are problems that can be corrected through selective taxes and other regulatory instruments. 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. This comprehensive guide to the debate on excise tax policy will be invaluable to government officials, policy-makers, academics and students of taxation, and those working in relevant industries. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Front Matter<br/>Chapter 1 Economics and Politics of Excise Taxation*<br/>SIJBREN CNOSSEN University of Maastricht<br/>Chapter 2 Taxation of Tobacco*<br/>SIJBREN CNOSSEN University of Maastricht MICHAEL SMART University of Toronto<br/>Chapter 3 Economic Issues in Alcohol Taxation<br/>STEPHEN SMITH University College London<br/>Chapter 4 Gambling Taxes<br/>Charles T. Clotfelter* Duke University<br/>Chapter 5 Environmentally Related Levies<br/>JEANâPHILIPPE BARDE AND NILS AXEL BRAATHEN* OECD, Environment Directorate<br/>Chapter 6 An Excise Tax on Municipal Solid Waste?<br/>Don Fullerton* University of Texas at Austin<br/>Chapter 7 Road User and Congestion Charges<br/>DAVID MICHAEL NEWBERY* University of Cambridge<br/>Chapter 8 Excise Taxes: Economics, Politics, and Psychology*<br/>BRUNO S. FREY Institute for Empirical Economic Research, University of Zurich |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Excise Tax |
| 9 (RLIN) |
19490 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Book |
