The Resource Taxation of tobacco

Taxation of tobacco

Label
Taxation of tobacco
Title
Taxation of tobacco
Creator
Subject
Language
eng
Summary
This chapter reviews the issues involved in choosing the most appropriate level and structure of tobacco taxation. As background to the review, the tobacco tax regimes in Europe and in the USA are examined. The interrelated issues involved in taxing tobacco are investigated: external costs, specific versus ad valorem taxation, equity considerations, revenue aspects, bootlegging, and smuggling
Citation source
Bound in: Theory and practice of excise taxation. - Oxford : Oxford University Press, 2005 ; p. 20-55
http://library.link/vocab/creatorName
  • Cnossen, S
  • Smart, M
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • excise duty
  • tobacco tax
Label
Taxation of tobacco
Publication

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