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Integrated cost management

Robin Cooper and Regine Slagmulder

in Contemporary Issues in Management Accounting

Published in print:
2006
Published Online:
May 2007
ISBN:
9780199283361
eISBN:
9780191712623
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199283361.003.0006
Subject:
Economics and Finance, Financial Economics

Integrated cost management programmes consist of a number of distinct cost management techniques that reinforce each other, with the output of one technique creating the input for another. This ... More


Economic Issues in Alcohol Taxation

Stephen Smith

in Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving

Published in print:
2005
Published Online:
October 2005
ISBN:
9780199278596
eISBN:
9780191602856
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278598.003.0003
Subject:
Economics and Finance, Financial Economics

Alcohol taxes and revenues vary widely in the EU, ranging from over 100 euros per capita in Scandinavian countries to less than 30 euros in Mediterranean countries. It is difficult to defend the high ... More


Gambling Taxes

Charles T. Clotfelter

in Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving

Published in print:
2005
Published Online:
October 2005
ISBN:
9780199278596
eISBN:
9780191602856
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278598.003.0004
Subject:
Economics and Finance, Financial Economics

Gambling has experienced rapid growth in recent decades, marked by the legalization of heretofore forbidden games and increasing rates of participation among households. This legalization is ... More


Market Mistakes and How Unpaid-For External Effects Are Killing Us

Geoffrey Heal

in Endangered Economies: How the Neglect of Nature Threatens Our Prosperity

Published in print:
2016
Published Online:
January 2019
ISBN:
9780231180849
eISBN:
9780231543286
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231180849.003.0002
Subject:
Economics and Finance, Development, Growth, and Environmental

External costs are pervasive, and have been of concern to society since the Middle Ages at least. Examples discussed are oceanic dead zones, overfishing and coral death, deforestation, antibiotic ... More


Of Merit Goods: Commodification and Commandification

Guido Calabresi

in The Future of Law and Economics: Essays in Reform and Recollection

Published in print:
2016
Published Online:
May 2016
ISBN:
9780300195897
eISBN:
9780300216264
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300195897.003.0002
Subject:
Law, Constitutional and Administrative Law

This chapter examines two categories of merit goods: goods whose commodification is in itself costly, and goods whose allocation through the prevailing distribution of wealth is highly undesirable to ... More


Environment and Economy—No Conflict

Geoffrey Heal

in Endangered Economies: How the Neglect of Nature Threatens Our Prosperity

Published in print:
2016
Published Online:
January 2019
ISBN:
9780231180849
eISBN:
9780231543286
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231180849.003.0001
Subject:
Economics and Finance, Development, Growth, and Environmental

The natural world matters greatly to economic performance: the economy and the natural world are strongly interdependent, and improving the natural environment improves economic performance directly. ... More


Externality

Richard Adelstein

in The Exchange Order: Property and Liability as an Economic System

Published in print:
2017
Published Online:
September 2017
ISBN:
9780190694272
eISBN:
9780190694302
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190694272.003.0006
Subject:
Economics and Finance, Economic Systems

This chapter identifies the environmental conditions favorable to voluntary exchange and those susceptible to external cost imposition, and the consequences of each for efficiency. When someone takes ... More


Does Health Insurance Make You Fat?

Jay Bhattacharya, M. Kate Bundorf, Noemi Pace, and Neeraj Sood (eds)

in Economic Aspects of Obesity

Published in print:
2011
Published Online:
February 2013
ISBN:
9780226310091
eISBN:
9780226310107
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226310107.003.0003
Subject:
Economics and Finance, Behavioural Economics

This chapter describes the negative obesity externality associated with health insurance. The measurement of the obesity externality involves more than just measuring the subsidy to obese individuals ... More


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