Excise duty structure 

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Microsoft Word - discussion67
... ad valorem duties. the calculation of the current ad valorem element in the excise duty structure is arbitrary and susceptible to manipulation. the commission recommends higher taxes on tobacco, ... member states have a predominantly specific excise duty structure while 13 mainly southern tobacco-growing member states have a preference for the ad valorem excise duty. notable exceptions to the north ...
cpb.nl

bijlage_jaarrapportage2008.pdf
... - 27 june 2008. cnossen, s., south africa vat, transfer duty, and stamp duty on fixed property, national treasury of south africa ... s., forms of corporate taxation, vat, alcohol taxation and regulation, and excise tax policy issues, lezingen op het center for taxation and ... toulouse. kox, h.l.m., business services and the changing structure of european economic growth 2008 (paper met luis rubalcaba), ...
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