How to Design and Enforce Tobacco Excises? /

Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This 'How-to' note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we use ad valorem or specific taxes? What are the key elements of an efficient ta...

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Autor principal: Petit, Patrick
Altres autors: Nagy, Janos
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2016.
Col·lecció:IMF How To Notes; How-To Note ; No. 2016/003
Accés en línia:Full text available on IMF

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