Raising Revenue by Taxing Activities with Social Costs
Surveys some results of current research on the social costs of smoking, abusive drinking, and pollution. Attempts to provide some background to tax economists, practitioners, and policymakers who may be unfamiliar with what health economists and other social scientists have to say about the costs of drinking and smoking, and what environmental economists have to say about taxes on pollution.
Year of publication: |
1990
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Authors: | Cordes, Joseph J. ; Nicholson, Eric ; Sammartino, Frank |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 43.1990, 3, p. 343-56
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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