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The Economics of Excise Taxation

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  • Sijbren Cnossen

    (Univesrity of Maastricht and Erasmus Univeristy Rotterdam)

Abstract

This paper reviews the economics of taxation. It falls into three parts. The first part examines the rationale of excise taxation by reference to the non-revenue objectives that are pursued through the imposition of the various duties. The second part discusses the instruments that can be applied, i.e. duties, regulations and permits. The third part reviews some issues - discrimination, coordination and earmarking - that often arise in connection with excise taxation.

Suggested Citation

  • Sijbren Cnossen, 2010. "The Economics of Excise Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1018, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper1018
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1018.pdf
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    Cited by:

    1. David Newbery, 2017. "The economics of air pollution from fossil fuels," Working Papers EPRG 1708, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge.
    2. Bird,Richard M., 2015. "Tobacco and alcohol excise taxes for improving public health and revenue outcomes : marrying sin and virtue ?," Policy Research Working Paper Series 7500, The World Bank.
    3. Osaid Alshamleh & Glenn Paul Jenkins & Tufan Ekici, 2024. "Excise tax incidence: the inequity of taxing obesity and beauty," Applied Economics, Taylor & Francis Journals, vol. 56(27), pages 3181-3193, June.

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