The Political Economy of Excise Taxation : Some Ethical and Legal Issues

Excise taxes are used not only to raise revenue but also to alter or punish behavior. In many cases, excise taxes can be called "sin" taxes because they punish people for politically incorrect behavior like smoking and consuming alcoholic beverages. This article examines the nonrevenue raising uses of excise taxes and analyzes their propriety from the perspectives of economics, law and ethics

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Year of publication:	2001
Authors:	McGee, Robert W.
Publisher:	[S.l.] : SSRN

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Extent:	1 Online-Ressource (14 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 4, pp. 558-571, Fall 1998
Other identifiers:	10.2139/ssrn.251483 [DOI]
Classification:	D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; H20 - Taxation, Subsidies, and Revenue. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014141202