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The Economics of Excise Taxation

In: The Elgar Guide to Tax Systems

Author

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  • Sijbren Cnossen

Abstract

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes.

Suggested Citation

  • Sijbren Cnossen, 2011. "The Economics of Excise Taxation," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 7, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:14436_7
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    File URL: https://www.elgaronline.com/view/9780857933881.00014.xml
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    Citations

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    Cited by:

    1. Maier, Sofia & Ricci, Mattia, 2024. "The redistributive impact of consumption taxation in the EU: Lessons from the post-financial crisis decade," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 738-755.
    2. Adandohoin, Kodjo, 2018. "Tax transition in developing countries: Do VAT and excises really work?," MPRA Paper 91522, University Library of Munich, Germany.
    3. Voulis, Nina & van Etten, Max J.J. & Chappin, Émile J.L. & Warnier, Martijn & Brazier, Frances M.T., 2019. "Rethinking European energy taxation to incentivise consumer demand response participation," Energy Policy, Elsevier, vol. 124(C), pages 156-168.

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