Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of governm

Excise taxes are not only convenient sources of government revenue, they can also be designed to reflect the external costs of excisable products, such as globa

Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax l

Optimal tax reform : transitional issues in implementing tax reform -- Implementing tax reform -- Optimal tax reform in the presence of adjustment costs -- Gran