Arbeitspapier
Excise Taxation for Domestic Resource Mobilization
Most governments will have to raise additional resources to deal with the aftermath of the corona crisis. This paper argues that excise duties on drinking, smoking, gambling, sugar-sweetened beverages, plastics, fossil fuels, motoring, telecoms and platforms are the preferred instruments. In nearly all cases, excise duties improve the efficient allocation of resources, while reliance on them is consistent with an equitable tax system. Also, excise duties can be administered more easily than income and value added taxes. Current excise duties are way below efficient levels. It should be possible to triple their yield, especially in developing countries.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 8442
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
-
excise duties
resource mobilization
smoking
drinking
gambling
sugar-sweetened beverages
plastics
fossil fuels
motoring
telecoms
platforms
luxury consumption
- Event
-
Geistige Schöpfung
- (who)
-
Cnossen, Sijbren
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and Ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2020
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Cnossen, Sijbren
- Center for Economic Studies and Ifo Institute (CESifo)
Time of origin
- 2020
Other Objects (12)
Domestic resource mobilization in Thailand
A political economy analysis of domestic resource mobilization in Uganda
Domestic resource mobilization in Thailand
Fiscal capacity and aid allocation: Domestic resource mobilization and foreign aid in developing countries
State-society and donor relations: The political economy of domestic resource mobilization in Nicaragua
Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach
The political economy of domestic resource mobilization in Nicaragua: Changing state-citizen relations and social development
Examining the catalytic effect of aid on domestic resource mobilization for social transfers in low-income countries
The dynamics of domestic revenue mobilization across four decades
Foreign Aid and Domestic Revenue Mobilization in Conflict-affected Countries
Climate vulnerability and government resource mobilization in developing countries
Investing more in universal social protection: Filling the financing gap through domestic resource mobilization and international support and coordination
Domestic resource mobilization in Thailand
A political economy analysis of domestic resource mobilization in Uganda
Domestic resource mobilization in Thailand
Fiscal capacity and aid allocation: Domestic resource mobilization and foreign aid in developing countries
State-society and donor relations: The political economy of domestic resource mobilization in Nicaragua
Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach
The political economy of domestic resource mobilization in Nicaragua: Changing state-citizen relations and social development
Examining the catalytic effect of aid on domestic resource mobilization for social transfers in low-income countries
The dynamics of domestic revenue mobilization across four decades
Foreign Aid and Domestic Revenue Mobilization in Conflict-affected Countries
Climate vulnerability and government resource mobilization in developing countries
Investing more in universal social protection: Filling the financing gap through domestic resource mobilization and international support and coordination
Domestic resource mobilization in Thailand
A political economy analysis of domestic resource mobilization in Uganda
Domestic resource mobilization in Thailand
Fiscal capacity and aid allocation: Domestic resource mobilization and foreign aid in developing countries
State-society and donor relations: The political economy of domestic resource mobilization in Nicaragua
Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach
The political economy of domestic resource mobilization in Nicaragua: Changing state-citizen relations and social development
Examining the catalytic effect of aid on domestic resource mobilization for social transfers in low-income countries
The dynamics of domestic revenue mobilization across four decades
Foreign Aid and Domestic Revenue Mobilization in Conflict-affected Countries
Climate vulnerability and government resource mobilization in developing countries