Increasing excise taxes in the presence of an illegal cigarette market: the 2011 Brazil tobacco tax reform
ABSTRACT The Brazilian cigarette excise tax reform of 2011 increased tax rates significantly in the presence of a high proportion of illegal and cheap cigarettes contributing to total consumption. Prior to 2011, tobacco tax policy in Brazil had reduced excise tax share on consumer prices, for fear o...
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Pan American Health Organization.
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A1234.567 |
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