Taxation of tobacco
Resource Information
The work Taxation of tobacco represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Taxation of tobacco
Resource Information
The work Taxation of tobacco represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Taxation of tobacco
- 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
- Geographic coverage
-
- International
- European Union
- Language note
- English
Context
Context of Taxation of tobaccoWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/FZAwTWI-EmA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/FZAwTWI-EmA/">Taxation of tobacco</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
