WorldCat Identities

Cnossen, Sijbren

Overview
Works: 241 works in 547 publications in 3 languages and 5,791 library holdings
Genres: Conference papers and proceedings  Bibliographies 
Roles: Author, Editor, Other, htt, Honoree
Classifications: HJ2305, 336.271
Publication Timeline
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Most widely held works by Sijbren Cnossen
Public finance and public policy in the new century by Sijbren Cnossen( )

16 editions published between 2003 and 2016 in English and held by 1,837 WorldCat member libraries worldwide

The essays take stock of and extend the theory and practice of public finance and public policy. They address the evolving role of government and the welfare state, the interaction between taxation and markets, the future of pension and health care systems, and international tax issues and fiscal federalism
Theory and practice of excise taxation : smoking, drinking, gambling, polluting, and driving by Sijbren Cnossen( Book )

22 editions published in 2005 in English and held by 562 WorldCat member libraries worldwide

"This comprehensive guide to the debate on excise tax policy will be invaluable to government officials, policymakers, academics and students of taxation, and those working in relevant industries."--Jacket
Excise systems : a global study of the selective taxation of goods and services by Sijbren Cnossen( Book )

13 editions published in 1977 in English and German and held by 450 WorldCat member libraries worldwide

Study on excise systems in the world (i.e. without socialist countries) with reference to sales tax systems
Comparative tax studies : essays in honor of Richard Goode by Sijbren Cnossen( Book )

11 editions published in 1983 in 3 languages and held by 350 WorldCat member libraries worldwide

Study exploring the role of taxation in the light of current social and economic changes. The major taxes are dealt with in separate essays on income taxes, expenditure and wealth taxes, social security issues and sales tax and excises
The Personal income tax : Phoenix from the ashes? by Sijbren Cnossen( Book )

13 editions published in 1990 in English and held by 338 WorldCat member libraries worldwide

Papers of conference held in Rotterdam, January 1989. The papers in this volume review and evaluate the wave of income tax reforms that have taken place in the industrial world over the last five years. The key issues which are singled out include the effect of the income tax on labour supply, the tax unit, the relationship with social security taxes, the taxation of capital income, international issues and the political economy of income taxation. Special attention is given to the choice between income and consumption as the appropriate tax base on efficiency and horizontal equity grounds
Taxing capital income in the European Union : issues and options for reform by Sijbren Cnossen( Book )

23 editions published between 2000 and 2002 in English and Undetermined and held by 329 WorldCat member libraries worldwide

And discussion / Sijbren Cnossen; Taxation of capital income vs. labour income: an overview / Roger H. Gordon; Interjurisdictional equity in company taxation: principles and applications to the European Union / Peggy B. Musgrave; Source- vs. residence-based taxation in the European Union: the wrong question? / Richard M. Bird and J. Scott Wilkie; Issues in the taxation of income from foreign portfolio and direct investment / Michael P. Devereux; The taxation of interest in Europe: a minimum withholding tax? / Harry Huizinga and Søren Bo Nielsen; Levelling up or levelling down? some reflections on the ACE and CBIT proposals, and the future of the corporate tax base / Stephen R. Bond; Taxing capital income in the Nordic Countries: a model for the European Union? / Sijbren Cnossen; Transfer pricing and income shifting in integrating economies / T. Scott Newlon; Deciding whether the European Union should adopt formula apportionment of company income / Charles E. McLure, Jr. and Joann M. Weiner
Tax coordination in the European Community by Sijbren Cnossen( Book )

19 editions published between 1986 and 1988 in English and German and held by 256 WorldCat member libraries worldwide

Proceedings of a conference held Aug. 22-24, 1985, at Erasmus University, Rotterdam, under the auspices of its Economics Faculty
Fiscal implications of an aging population by Dieter Bös( Book )

12 editions published in 1992 in English and held by 252 WorldCat member libraries worldwide

Serious research into the causes and implications of an aging population is a relatively recent phenomenon. Though several relevant issues of aging havereceived considerable attention in public and political discussions (especially in European countries and in Japan), the economics profession is somewhat lacking behind. This is particularly true for thetheoretical underpinnings of the economics of population aging. Until now, the aging-debate is primarily led by institutionalists. The present book with its analytical and econometric studies on fiscal implications of population aging is an important step in the process of theoretical analysis of aging. It is of interest both for population economists (and demographers) and for public economists - providing a bridge between these areas of research
Modernizing VATs in Africa by Sijbren Cnossen( )

8 editions published in 2019 in English and held by 225 WorldCat member libraries worldwide

Survey of the various VAT systems in Africa, including the treatment of various economic sectors and the sales taxes of countries without VAT and analyses VAT's revenue productivity, incidence, and role in regional economic communities
Public economics and the environment in an imperfect world by Ary Lans Bovenberg( Book )

14 editions published in 1995 in English and held by 223 WorldCat member libraries worldwide

Growing populations and economies have increased the public's awareness that the world's environment resources are finite. The issues of global warming and depletion of the ozone layer have given universal significance to what were once local and regional pollution problems. This book examines the interface between public economics and environmental economics. What is evident is that Coasian negotiations fail to internalize the costs of environmental degradation often calling for public intervention through the market mechanism. This book considers these issues and includes contributions on assessment problems, institutional aspects, the need for coordination and efficiency and distribution issues
Key questions in considering a value-added tax for Central and Eastern European countries by Sijbren Cnossen( )

10 editions published between 1991 and 1992 in English and held by 69 WorldCat member libraries worldwide

In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organization for Economic Cooperation and Development (OECD)
Taxing consumption or income : du pareil au même? by Sijbren Cnossen( )

2 editions published in 2012 in English and held by 48 WorldCat member libraries worldwide

Tobacco taxation in the European Union by Sijbren Cnossen( Book )

14 editions published in 2006 in English and German and held by 40 WorldCat member libraries worldwide

Later this year, the European Commission has to submit a report to the Council of Ministers and the European Parliament with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that tobacco consumption should be controlled by increasing tobacco excises and that harmonization should proceed on the basis of specific rates. This article reviews and evaluates EU tobacco tax policies. It supports the move towards specific taxation, but notes that there are conceptual and empirical limits to excessively high tobacco taxes. Smokers appear to pay their way and cigarette smuggling is a growing menace to health and revenue objectives
Tax policy in the European Union a review of issues and options by Sijbren Cnossen( Book )

10 editions published between 2001 and 2002 in English and held by 32 WorldCat member libraries worldwide

As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the Member States are of growing importance. Member State tax policies can have spillover effects on other Member States and differing abilities to provide net fiscal benefits to residents may impair the efficient allocation of productive factors across the EU. These considerations have important implications for the design and coordination of tax systems in the EU. Following a survey of tax developments and a review of the criteria that should govern the tax relationships between the Member States, this paper analyzes the issues and options that Member States face when levying and coordinating their taxes on consumption, labor and capital
Fundamental tax reform in the Netherlands by Sijbren Cnossen( Book )

8 editions published in 2000 in English and held by 30 WorldCat member libraries worldwide

The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax which attempts to charge interest on the deferred tax, and a capital accretion tax which taxes capital gains as they accrue. None of the approaches meets all criteria for a 'good' income tax, i.e., equity, efficiency, and administrative feasibility. We thus conclude that the effective and neutral taxation of capital income can best be ensured through a combination of (a) a capital accretion tax to capture the returns on easy-to-value financial products, (b) a capital gains tax with interest to tax the returns on hard-to-value real estate and small businesses, and (c) a broad presumptive capital income tax, i.e., a net wealth tax, to account for the utility of holding wealth. We favor uniform and moderate proportional tax rates in the context of a dual income tax under which capital income is taxed separately from labor income
Alcohol taxation and regulation in the European Union by Sijbren Cnossen( Book )

10 editions published in 2006 in English and held by 26 WorldCat member libraries worldwide

This paper estimates the external costs of harmful alcohol use in the European Union (EU) and confronts them with the alcohol excise duty collections per adult and per litre of pure alcohol in the various Member States. In all but one Member State, drinkers do not appear to pay their way. This reflects the EU's acquiescence in a formidable alcohol problem. Fifteen per cent of adults 'drink too much', while the extent of youth drinking has reached alarming proportions. The external costs should be internalised in price through an appropriate optimal alcohol excise duty, supplemented by regulatory measures aimed at specific problem groups. Further, a coordinated alcohol tax policy seems called for, which would, among others, raise the minimum duties on wine, beer and spirits, preferably in line with their relative alcohol content. A drawback of these measures is that they would reduce the welfare of moderate drinkers
Europe's new border taxes by Ernst Verwaal( Book )

5 editions published in 2001 in English and held by 26 WorldCat member libraries worldwide

How should tobacco be taxed in EU-accession countries? by Sijbren Cnossen( Book )

5 editions published in 2001 in English and held by 23 WorldCat member libraries worldwide

Taxation and regulation of smoking, drinking and gambling in the European Union by Sijbren Cnossen( Book )

5 editions published in 2009 in English and held by 22 WorldCat member libraries worldwide

These and other salient facts about the harmful and positive effects of smoking, drinking and gambling provide the background for a dispassionate economic analysis of the taxation and regulation of these activities
 
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Public finance and public policy in the new century
Covers
Theory and practice of excise taxation : smoking, drinking, gambling, polluting, and drivingThe Personal income tax : Phoenix from the ashes?Taxing capital income in the European Union : issues and options for reformTax coordination in the European Community
Alternative Names
Cnossen, S.

Cnossen, S. 1936-

Cnossen, S. (Sijbren)

Cnossen, Sijbren

Languages
English (219)

German (4)

Dutch (1)