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Assessing the Effects of a Tobacco Tax Reform on the Industry Price-Setting Strategy

In July 2020, the Executive Power submitted Bill no. 3887-2020 as the first step towards a wide reform of the Brazilian tax system. It will replace the current PIS/COFINS (charged on turnover of companies) by the CBS (a tax on goods and services), which includes a special regime for cigarettes. The...

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Detalles Bibliográficos
Autores principales: Divino, Jose Angelo, Ehrl, Philipp, Candido, Osvaldo, Valadao, Marcos Aurelio Pereira
Formato: Online Artículo Texto
Lenguaje:English
Publicado: MDPI 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8507962/
https://www.ncbi.nlm.nih.gov/pubmed/34639676
http://dx.doi.org/10.3390/ijerph181910376