The author contrasts excise taxes with sales taxes, consumption taxes, licenses, stamp, duties, and other indirect taxes. He describes different types of excises, their relative tax burdens, and how progressive and economically efficient they may be. The main argument for traditional excise taxes, he says, is that they yield substantial revenue with relatively little complaint. A second justification is that the cost of the excessive use of commodities...
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DETAILS
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1994/02/28
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Policy Research Working Paper
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WPS1251
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1
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1
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2010/07/01
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Excise taxes
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ad valorem
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Citation
Due, John F..
Excise taxes (English). Policy, Research working paper ; no. WPS 1251 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/620081468740166552