TY  - BOOK
AU  - Cnossen,Sijbren
TI  - Theory and practice of excise taxation: smoking, drinking, gambling, polluting, and driving 
SN  - 0199278598
PY  - 2005///
CY  - Oxford, New York
PB  - Oxford University Press
KW  - Excise tax
N1  - Includes bibliographical references and index
ER  -