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No smoking gun: tobacco taxation and smuggling in Sierra Leone

OBJECTIVE: To evaluate the common industry claim that higher tobacco taxation leads to higher levels of smuggling, particularly in a limited state capacity setting. DESIGN: This paper evaluates the effects of a tobacco tax increase in Sierra Leone on smuggling by using gap analyses. Its models are b...

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Detalles Bibliográficos
Autores principales: Gallien, Max, Occhiali, Giovanni
Formato: Online Artículo Texto
Lenguaje:English
Publicado: BMJ Publishing Group 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10646925/
https://www.ncbi.nlm.nih.gov/pubmed/35654588
http://dx.doi.org/10.1136/tobaccocontrol-2021-057163