The Political Economy of Excise Taxation: Some Ethical and Legal Issues
Robert W. McGee
Fayetteville State University - Department of Accounting
Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 4, pp. 558-571, Fall 1998
Excise taxes are used not only to raise revenue but also to alter or punish behavior. In many cases, excise taxes can be called "sin" taxes because they punish people for politically incorrect behavior like smoking and consuming alcoholic beverages. This article examines the nonrevenue raising uses of excise taxes and analyzes their propriety from the perspectives of economics, law and ethics.
Number of Pages in PDF File: 14
Keywords: Excise taxes, Public economics, Ethics, Rent-seeking; Political economy
JEL Classification: D63, H20
Date posted: December 20, 2000
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