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Promoting convergence and closing gaps using affordability-based minimum taxes: an illustration using the European Union Tobacco Tax Directive

BACKGROUND: The 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...

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Detalles Bibliográficos
Autores principales: Branston, J Robert, López-Nicolás, Ángel
Formato: Online Artículo Texto
Lenguaje:English
Publicado: BMJ Publishing Group 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10447369/
https://www.ncbi.nlm.nih.gov/pubmed/35149599
http://dx.doi.org/10.1136/tobaccocontrol-2021-056960