IJERPH, Vol. 16, Pages 2842: The Relation Between Tobacco Tax Structure and Corruption in European Union Member States

Conclusions: The ratio of ad valorem to specific taxes declined in most EU Member States over the study period, with no evidence that those with higher levels of perceived corruption tended to favour ad valorem taxes.
Source: International Journal of Environmental Research and Public Health - Category: Environmental Health Authors: Tags: Article Source Type: research