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| List of Figures | |
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| List of Tables | |
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| List of Participants | |
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| Economics and Politics of Excise Taxation | |
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| Why are Excise Taxes Important? | |
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| Definition of Excises | |
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| Objectives of Excise Taxation | |
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| Issues in Excise Tax Design | |
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| Summary of Contributions and Conference Discussion | |
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| Invitation | |
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| Notes | |
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| References | |
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| Taxation of Tobacco | |
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| Preliminaries | |
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| Tobacco Tax Regimes in Europe and the USA | |
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| Issues in Tobacco Taxation | |
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| Concluding Comments | |
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| Notes | |
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| References | |
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| Economic Issues in Alcohol Taxation | |
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| Introduction | |
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| Taxation of Alcoholic Drinks in the EU | |
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| The Theoretical Framework: Economic Theory and Commodity Taxation | |
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| Distributional Incidence of Alcohol Taxes | |
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| Social Costs of Alcohol Consumption | |
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| Tax Base | |
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| Cross-Border Shopping and Taxation | |
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| Conclusions | |
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| Notes | |
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| References | |
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| Gambling Taxes | |
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| Introduction | |
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| The Diversity of Commercial Gambling | |
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| How Gambling is Taxed | |
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| Evaluation: Efficiency Considerations | |
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| Equity Considerations | |
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| Adequacy, Stability | |
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| The Political Economy of Gambling Taxation | |
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| What are the Policy Questions? | |
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| Notes | |
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| References | |
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| Environmentally Related Levies | |
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| Introduction | |
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| Definition and Use of Environmentally Related Taxes, Fees, and Charges | |
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| Current Use of Environmentally Related Levies | |
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| Green Tax Reforms | |
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| Implementation Issues | |
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| Environmental Effectiveness | |
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| Conclusions | |
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| Notes | |
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| References | |
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| An Excise Tax on Municipal Solid Waste? | |
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| Background on Each Type of Solid Waste Disposal | |
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| A Theoretical Framework | |
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| Empirical Evidence on the Effects of a Price per Bag | |
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| Welfare Gains, Illegal Dumping, and Administrative Costs | |
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| Social Marginal Damage, the Optimal Fee to Charge | |
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| Calculations for Each State in the USA | |
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| Conclusion | |
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| Notes | |
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| References | |
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| Road User and Congestion Charges | |
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| Introduction | |
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| Road User Charges | |
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| Revenue Caps for Road Charges | |
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| Efficient Road Prices | |
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| Charging for Other External Costs | |
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| Optimal Tax Arguments for Additional Road User Taxes | |
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| Assessment | |
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| The Health Costs of Vehicle Particulate Emissions | |
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| The Marginal Social Cost of Vehicle Noise | |
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| Notes | |
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| References | |
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| Excise Taxes: Economics, Politics, and Psychology | |
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| Five Problems in the Standard Theory of Excise Taxation | |
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| Politico-Economic Considerations | |
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| Psychological Considerations | |
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| Conclusions | |
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| Notes | |
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| References | |
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| Index | |