Promoting convergence and closing gaps using affordability-based minimum taxes: an illustration usin...
Promoting convergence and closing gaps using affordability-based minimum taxes: an illustration using the European Union Tobacco Tax Directive
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Publisher
England: BMJ Publishing Group Ltd
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Language
English
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England: BMJ Publishing Group Ltd
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BackgroundThe rules governing tobacco taxation in the European Union (EU) are currently under revision. Earlier research has proposed reforms aimed at stimulating price convergence across countries by linking national minimum taxes to a measure of average prices across the EU. This paper proposes that revised tax rules include an affordability crit...
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Promoting convergence and closing gaps using affordability-based minimum taxes: an illustration using the European Union Tobacco Tax Directive
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TN_cdi_pubmedcentral_primary_oai_pubmedcentral_nih_gov_10447369
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_pubmedcentral_primary_oai_pubmedcentral_nih_gov_10447369
Other Identifiers
ISSN
0964-4563,1468-3318
E-ISSN
1468-3318
DOI
10.1136/tobaccocontrol-2021-056960
