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Tobacco Tax Framework: A Feasible Solution to a Global Health Problem. Second Edition
В наличии
Местонахождение: Алматы | Состояние экземпляра: новый |
Бумажная
версия
версия
Автор: Marcos Aurelio Pereira Valad?o
ISBN: 9783330324893
Год издания: 2017
Формат книги: 60×90/16 (145×215 мм)
Количество страниц: 648
Издательство: LAP LAMBERT Academic Publishing
Цена: 56194 тг
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Аннотация: Tabacco consumption is one of the major health problems in every modern society. Most of the times, governments have addressed the issue by imposing direct regulatory restraints. In this book, Marcos Valad?o proposes an interesting alternative approach centered on the modification of the users' incentives and market agents through rational taxation. Since tobacco consumption generates simultaneously private (e.g. health problems and associated consequences) and public costs (e.g. huge public health expenditures), that are not directly bared by those directly involved in such consumption, the author makes a solid case for Government intervention, but an innovative form of intervention. The proposal is constructed not only on philosophical and legal grounds, but also regulatory and efficiency grounds. The broad approach considers both the domestic and international legal scenarios, though the American experience is considered more deeply. This book is highly recommended to lawyers, economists, policymakers, tax authorities, health authorities and all those interested in regulatory taxation, public health and related fields.
Ключевые слова: tax police, taxation, tobacco control, Regulatory Taxation