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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 | |