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Mathews, Russell: Federal grants to state governments in Australia and the U. S. A. Comparative analysis and statistics …
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Although it may at first seem unimportant, the structure of excise taxes on cigarettes greatly affects the price of cigarettes, the structure of the consumption, but also the amount of the tax revenue. EU Directive 2011/64/EU prescribes the combination of the specific and the proportional (ad...
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