Bibliography: p. 249-251.
|Statement||[by] N. Shilling.|
|Series||Columbia studies in economics,, 3|
|LC Classifications||HD2753.A3 S36|
|The Physical Object|
|Pagination||xvi, 254 p.|
|Number of Pages||254|
|LC Control Number||70076620|
: Excise taxation of monopoly (Columbia studies in economics) () by Shilling, Ned and a great selection of similar New, Used and Price Range: $ - $ Excise is derived from the Dutch accijns, which is presumed to come from the Latin accensare, meaning simply "to tax".. Excise was introduced in the mid 17th century under the Puritan regime. In the British Isles, upon the Restoration of the Monarchy, many of the Puritan social restrictions were overturned, but excise was re-introduced, under the Tenures Abolition Act , in lieu of rent. The Economics of Excise Taxation. / p, causes consumer prices to fall and tax revenue and monopoly profits to rise. For a review of the theoretic al arguments. Introduction to Taxes. What Taxes Do. This is in contrast to an excise tax, where the charged value is based on the number of items being sold. Sales tax is a form of regressive taxation; the liability is based on the percentage of income consumed, which is higher for low income earners. Taxation and Deadweight Loss: Taxation can be.
Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. Tamil Nadu’s state monopoly empl people and runs more than 6, outlets. Officially tipplers in Mumbai need a licence to consume alcohol. A lifetime pass costs 1, rupees and a day. Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a. An excise is "a tax upon manufacture, sale or for a business license or charter," according to 's Legal Dictionary  and is to be distinguished from a tax on real property, income or estates.". In the United States, the term "excise" means: (A) any tax other than a property tax or capitation (i.e., an excise is an indirect tax in the constitutional law sense), or (B) a tax that is.
Excise taxes, sometimes called "luxury taxes," are used by both state and Federal Governments. Examples of items subject to Federal excise taxes are heavy tires, fishing equipment, airplane tickets, gasoline, beer and liquor, firearms, and cigarettes. The objective of excise taxation is to place the burden of paying the tax on the consumer. Resource tool on alcohol taxation and pricing policies List of tables Table The price elasticity of demand by beverage type in high-income countries and in LMICs Table The price elasticity of various health outcomes in high-income countries Table The relationship between three taxes on alcohol and the four types of goods Table The regulatory potential of this new form of taxation was not instantly apparent as excise duties were created with the primary purpose, not of controlling consumption, but of raising money to fund the Civil War (see Coffman ).8 8 Similarly, the early history of federal excise taxes in the US was dominated by attempts to use such taxes to Cited by: 1. States mainly levy excise taxes on beer, wine, and spirits, although some states levy taxes on additional beverages (such as sparkling wine and cider). Because the tax rates are raised infrequently, the real levels of taxation for all three categories are slowly declining as the cost of living increases.