Reducing Tobacco Use Through Taxation in the Russian Federation : A Modelled Assessment of Two Policy Options

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作者：

World Bank Group

来源地址：

http://hdl.handle.net/10986/30612

关键词：

EXCISE TAX;  TAX REVENUE;  TAXATION;  PRICE ELASTICITY;  TOBACCO CONTROL;  TOBACCO TAX;  Report;  Rapport;  Informe; 

年份：

2018

出版地：

Washington,USA

语种：

English

摘要：

This report presents results of the modelling exercise in terms of excise tax increases for the period 2018–2021, including average excise tax and revenue mobilization options; it also compares the tobacco excise tax already included in the country's current tax code with that necessary to achieve proposed EU minimum rates by 2021 (Minimum EU excise tax rates scenario).