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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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2016.
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| シリーズ: | IMF How To Notes; How-To Note ;
No. 2016/003 |
| オンライン･アクセス: | Full text available on IMF |