2018
DOI: 10.1017/ssh.2017.47
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Taxation, State Formation, and Governmentality: The Historical Development of Alcohol Excise Duties in England and Wales

Abstract: The use of excise taxation in contemporary Western societies is marked by the curious co-existence of the state's inherent fiscal objective of raising revenue with often-articulated behavioural objectives relating to lowering or altering public consumption of certain commodities. This paper uses findings from the first dedicated empirical study of the long-term development of various alcohol excise duties in England and Wales to investigate how and why this contemporary situation, of distinct and potentially i… Show more

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Cited by 8 publications
(2 citation statements)
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“…Taxation (excise duty) on the other hand has proved highly successful for governments. Alcohol was first taxed in 1643 and by 1713 had overtaken land tax as the government's main source of revenue [19]. Often the declared motivation for increases in excise duty was to pay for the armed forces.…”
Section: Temperance: Taxation Legislation and Religionmentioning
confidence: 99%
“…Taxation (excise duty) on the other hand has proved highly successful for governments. Alcohol was first taxed in 1643 and by 1713 had overtaken land tax as the government's main source of revenue [19]. Often the declared motivation for increases in excise duty was to pay for the armed forces.…”
Section: Temperance: Taxation Legislation and Religionmentioning
confidence: 99%
“…Taxation (excise duty) on the other hand has proved highly successful for governments. Alcohol was first taxed in 1643 and by 1713 had overtaken land tax as the government's main source of revenue [19]. Often the declared motivation for increases in excise duty was to pay for the armed forces.…”
Section: Temperance: Taxation Legislation and Religionmentioning
confidence: 99%