Effects of specific versus ad valorem excise taxes : empirical evidence on cigarette pricing in the EU
Marko Primorac, Silvija Vlah Jerić, Marija Davidović
| Year of publication: |
2025
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| Authors: | Primorac, Marko ; Vlah Jerić, Silvija ; Davidović, Marija |
| Published in: |
Empirica : journal of european economics. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-6911, ZDB-ID 1478725-8. - Vol. 52.2025, 2, p. 357-376
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| Subject: | Cigarette excises | Excise taxes | Tax harmonization | EU | Tabaksteuer | Tobacco tax | Verbrauchsteuer | Excise tax | Zigarette | Cigarette | Steuerwirkung | Tax effects | Steuerharmonisierung | Umsatzsteuer | Sales tax | Rauchen | Smoking | Theorie | Theory | Spezielle Verbrauchsteuer | Specific excise tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10663-024-09637-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015437317