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How to Design and Enforce Tobacco Excises?
Patrick PetitMr.Janos Nagy
出版International Monetary Fund, 2016-11-04
主題Business & Economics / Taxation / GeneralBusiness & Economics / Public FinanceBusiness & Economics / Economics / Macroeconomics
ISBN14755466539781475546651
URLhttp://books.google.com.hk/books?id=npkYEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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 tax administration that will secure the tax base and prevent illegal trade? These are important questions that need to be addressed and this note provide a sound first step towards solid policy decisions.