Ten principles of effective tobacco tax policy (英语)

This brief provides guidance in the design of effective tobacco tax policies in countries such as the emerging ASEAN economies, where tax administration and enforcement capacity may not be as strong as in OECD countries. It focuses on tobacco, but many of the principles are equally applicable to other excise taxes, such as alcohol. While bearing in mind that policy advice should always be tailored to context, these principles have wide applicability...
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