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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...
Autores principales: | Gallien, Max, Occhiali, Giovanni |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
BMJ Publishing Group
2023
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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 |
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