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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Petit, Patrick
مؤلفون آخرون: Nagy, Janos
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2016.
سلاسل:IMF How To Notes; How-To Note ; No. 2016/003
الوصول للمادة أونلاين:Full text available on IMF