Tax Planning on New Tobacco Risk-Reduced Products in Europe: Assessment and Implications for Public Policies
Taxes on the consumption of certain products have played a key role in public revenue analysis in European countries. This work assesses the differences in tax planning for new non-combustion products across some European territories. Through theoretical analysis, the paper has three distinct aspect...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2023-09-01
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| Series: | Land |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2073-445X/12/10/1827 |