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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 Valadão 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…mehr

Produktbeschreibung
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 Valadão 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.
Autorenporträt
S.J.D. (SMU, USA, 2005); Master of Laws (UnB, Brazil, 1999); Master of Comparative and International Law (SMU, 2003); MBA (IBMEC, Brazil 1996); J.D. (PUC-GO, Brazil, 1993); Tax Administration Specialist (PUG-GO, 1990); Professor of Law the Catholic Univ. of Brasilia UCB, Brazil. Former Brazilian Member of the U. N. Committee of Tax Experts.