Back to Basics #9: Tobacco Taxation Systems: Ideal Tax Structure
The ninth Back2Basics policy brief has just been published, and discusses: Tobacco Taxation Systems: Ideal Tax Structure. Outlining the types of exise tax, and which tax structure is the best, the brief emphasises that the excise tax structure is as important, if not more important, than the level of the excise tax.
See the REEP B2B briefs #1 to #8 here.
Cite: Filby, S. and Van Walbeek, C. (2020). Tobacco Taxation Systems: Ideal Tax Structure, REEP Back to Basics Policy Brief: B2B#9. May 2020, University of Cape Town.