Are Evolving Regulations Laying the Groundwork for Taxing E-Cigarettes?

This article, originally published in Tax Notes International, traces the taxation of electronic cigarettes. The authors look at the traditional economic rationale for applying excise taxes to selected goods and consider whether they are valid in the case of e-cigarettes or destined to be supplanted by more subjective political and social criteria.



Categorised in: Electronic cigarettes, Excise tax

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