The Theory and Practice of Selective Consumption Taxation
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
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