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http://ssrn.com/abstract=251483
 
 

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The Political Economy of Excise Taxation: Some Ethical and Legal Issues


Robert W. McGee


Fayetteville State University


Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 4, pp. 558-571, Fall 1998

Abstract:     
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

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Date posted: December 20, 2000  

Suggested Citation

McGee, Robert W., The Political Economy of Excise Taxation: Some Ethical and Legal Issues. Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 4, pp. 558-571, Fall 1998. Available at SSRN: http://ssrn.com/abstract=251483 or http://dx.doi.org/10.2139/ssrn.251483

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
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