01546cas a2200253 a 4500 AALejournalIMF017192 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475546651 2522-7912 BD-DhAAL BD-DhAAL Petit, Patrick. How to Design and Enforce Tobacco Excises? / Patrick Petit, Janos Nagy. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (17 pages) IMF How To Notes <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This 'How-to' note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we use ad valorem or specific taxes? What are the key elements of an efficient tax administration that will secure the tax base and prevent illegal trade? These are important questions that need to be addressed and this note provide a sound first step towards solid policy decisions. Mode of access: Internet Nagy, Janos. IMF How To Notes; How-To Note ; No. 2016/003 Full text available on IMF http://elibrary.imf.org/view/journals/061/2016/003/061.2016.issue-003-en.xml IMF e-Library