Home  Journals  Economic Analysis: Theory and Practice  8(215) - 2011 February

Distinctions of taxation of tobacco products: revenue and strategy vendor

Available online: 16 February 2011

Subject Heading: TAX ASSESSMENT

JEL Classification: 

Worldwide tobacco are subject to taxation. The article discusses the features of tobacco excises in terms of their impact on the different actors of the tobacco market. Analyses the impact of different taxation schemes on the behaviour of companies-manufacturers of tobacco products.

Keywords: specific tax, ad valorem tax, excise tax, tobacco, budget, industry

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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