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Während die Erhöhung der Mineralöl- und der Versicherungssteuer in den ersten fünf Monaten dieses Jahres zu Mehreinnahmen von 34,5 bzw. 62,8% führte, entwickelte sich das Tabaksteueraufkommen ausgesprochen enttäuschend für den Fiskus: Statt der offiziell erwarteten Mehreinnahmen von 0,75...
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Norway imposes some of the highest tax rates on alcoholic beverages and tobacco in the world, making, e.g., cross …
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I show that an advertising ban is more likely to increase—rather than decrease—total consumption when advertising does not bring about a large expansion of market demand at given prices and when it increases product differentiation (thus allowing firms to command higher prices). In this...
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The article considers the concept of social responsibility of economic subjects with the emphasis on impermissibility of avoidance to pay taxes and also on a necessity to practice socially responsible marketing. Active struggle with avoidance to pay taxes is carried out in EU. The crisis made...
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We summarize the main forms of tobacco production organization in Sichuan Province, including traditional peasant … households, large scale growers, family farms, tobacco farmers' associations, and specialized tobacco cooperatives. In the … recommendations for advancing the innovation of tobacco production organization mode in Sichuan Province: forming the long …
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