Theoretical Origins of Excise Taxation

Authors

  • Pedro Adamy Pontifí­cia Universidade Católica do Rio Grande do Sul

DOI:

https://doi.org/10.46801/2595-6280-rdta-39-16

Keywords:

excise taxation, theoretical origins, Adolph Wagner, Germany

Abstract

The article explores the theoretical origins of excise taxation, focusing on the work of Adolph Wagner. At the end of 19th Century, the German author initiated the discussions about the functions and objectives of non-revenue collecting taxes.

Author Biography

Pedro Adamy, Pontifí­cia Universidade Católica do Rio Grande do Sul

Professor da Escola de Direito da PUCRS.

Presidente do Instituto de Estudos Tributários - IET.

Doutorando em Direito na Universidade de Heidelberg, Alemanha.

Mestre em Direito pela UFRGS.

Advogado em Porto Alegre e São Paulo.

Published

2021-12-28

How to Cite

Adamy, P. (2021). Theoretical Origins of Excise Taxation. Revista Direito Tributário Atual, (39), 352–360. https://doi.org/10.46801/2595-6280-rdta-39-16

Issue

Section

Doutrina Nacional (Double Peer Reviewed)