Public health and fiscal impacts of radical decrease of ad valorem excise share in the mixed tobacco excise system
Background Guidelines for implementation of the FCTC Article 6 recommend implementing specific or mixed excise systems with a minimum specific tax floor. Over recent years, many EU countries decreased the share of ad valorem excise. The most radical changes have been undertaken in 2011-2013 in Swede...
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| Format: | Article |
| Language: | English |
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European Publishing
2018-03-01
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| Series: | Tobacco Induced Diseases |
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| Online Access: | http://www.journalssystem.com/tid/Public-health-and-fiscal-impacts-of-radical-decrease-of-ad-valorem-excise-share-in,83883,0,2.html |