Thursday, March 23, 2006
Parry Reviews Theory and Practice of Excise Taxation
Ian W.H. Parry (Resources for the Future) has published a Review of Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving (Oxford University Press, 2005) (Sijbren Cnossen, Ed.), 58 Nat'l Tax J. 837 (Dec. 2005). Here is the abstract:
This book provides an interesting collection of essays from leading experts on a diverse range of topics related to excise taxation, including the taxation of tobacco, alcohol, gambling, pollution, solid waste, and road use, as well as various practical issues in tax design. In short, while this book provides highly useful background material on existing taxes across different countries and prior relevant literature, there is plenty of challenging research still to be done on various economic aspects of excise taxes and their alternatives.
https://taxprof.typepad.com/taxprof_blog/2006/03/parry_reviews_t.html