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

Robert W. McGee
Florida International University - School of Accounting

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.

Keywords: Excise taxes, Public economics, Ethics, Rent-seeking; Political economy

JEL Classifications: D63, H20

Accepted Paper Series

Date posted: December 20, 2000 ; Last revised: July 27, 2001

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 doi:10.2139/ssrn.251483

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Contact Information

Robert W. McGee (Contact Author)

Florida International University - School of Accounting ( email )

University Park
11200 SW 8th Street
Miami, FL 33199
United States