Why and how to tax cigarettes
Objective of the article is to identify the functions and requirements an excise tax on cigarettes should fulfil, next also to calculate a model for the taxation of cigarettes in the Czech Republic with practical relevance, and to formulate recommendations for cigarette tax policy. Determining the r...
Main Author: | Petr David |
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Format: | Article |
Language: | English |
Published: |
Mendel University Press
2011-01-01
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Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/59/4/0043/ |
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