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The Spanish tobacco tax loopholes and their consequences

Authors

  1. Correspondence to Professor Ángel López-Nicolás, Departamento de Economía, Universidad Politécnica de Cartagena, Calle Real, 3, 30201 Cartagena, Spain; angel.lopez{at}upct.es
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Citation

López-Nicolás Á, Cobacho MB, Fernández E
The Spanish tobacco tax loopholes and their consequences

Publication history

  • Received November 28, 2011
  • Accepted April 20, 2012
  • First published May 23, 2012.
Online issue publication 
May 13, 2016

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