The Theory and Practice of Selective Consumption Taxation

Authors

Adam J. Hoffer, University of Wisconsin-La Crosse
William F. Shughart II, Utah State UniversityFollow

Document Type

Contribution to Book

Journal/Book Title/Conference

For Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the Twenty-First Century

Publisher

Mercatus Center at George Mason University

Publication Date

1-3-2018

First Page

59

Last Page

76

Abstract

Selective sales and excise taxes are perhaps the oldest tools of public finance known to humankind (Adams [1993] 2001).¹ And for nearly as long as selective taxes have been in place, economists have debated their merits.

Recommended Citation

Hoffer, Adam J. and Shughart, William F. II, "The Theory and Practice of Selective Consumption Taxation" (2018). Economics and Finance Faculty Publications. Paper 988.
https://digitalcommons.usu.edu/econ_facpubs/988