Assessment of impact of tax rates changes on cigarette prices in the Czech Republic

The consumption taxes called excise duties are imposed on tobacco products in the Czech Republic and also in the other European Union countries. Cigarette taxation is atypical compared to taxation of other products encumbered with excise duty. Number of cigarettes and also consumer’s price together...

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Bibliographic Details
Main Authors: Petr David, Luboš Střelec, Pavel Kolman
Format: Article
Language:English
Published: Mendel University Press 2010-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Online Access:https://acta.mendelu.cz/58/6/0093/