Tobacco Tax Structure and Smuggling
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- Laszlo Goerke & Frederik Herzberg & Thorsten Upmann, 2014.
"Failure of ad valorem and specific tax equivalence under uncertainty,"
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More about this item
Keywordssmuggling; specific taxes; ad valorem taxes; tobacco control; European tax policy;
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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