HOW TO NOTES
How to Design and Enforce Tobacco Excises?
3 NOVEMBER 2016
FISCAL AFFAIRS DEPARTMENT | INTERNATIONAL MONETARY FUND
© 2016 International Monetary Fund
Cover Design: IMF Multimedia Services
Composition: AGS, an RR Donnelley Company
Joint Bank-Fund Library
Names: Petit, Patrick. | Nagy, Janos. | International Monetary Fund. Fiscal Affairs Department.
Title: How to design and enforce tobacco excises? / prepared by Patrick Petit and Janos Nagy.
Other titles: Fiscal policy, how to design and enforce tobacco excises? | How to notes (International Monetary Fund) ; 3
Description: [Washington, DC] : Fiscal Affairs Department, International Monetary Fund, 2016. | How to notes / International Monetary Fund; 3 | October 2016. | Includes bibliographic references.
Identifiers: ISBN 9781475546651
Subjects: LCSH: Tobacco—Taxation. | Excise tax.
Classification: LCC HD9130.8.A1P47 2016
ISBN 978-1-47554-665-1 (paper)
DISCLAIMER: Fiscal Affairs Department (FAD) How-To Notes offer practical advice from IMF staff members to policymakers on important fiscal issues. The views expressed in FAD How-To Notes are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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