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Basic economic gap related to smoking: reconciling tobacco tax receipts and economic costs of smoking-attributable diseases
  1. Petr David
  1. Correspondence to Petr David, Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno, Brno 61300, Czech Republic; david{at}mendelu.cz

Footnotes

  • Contributors The sole author and person responsible for the calculations made and results published in the present text is PD. No other contributors were engaged in the work related to the text.

  • Funding The author has not declared a specific grant for this research from any funding agency in the public, commercial or not-for-profit sectors.

  • Competing interests None declared.

  • Patient consent Not required.

  • Provenance and peer review Not commissioned; externally peer reviewed.

  • Data sharing statement The data used are secondary, and their sources are always cited in the text and listed in the References. The tables with data and calculations may also be attached and published.

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Footnotes

  • Contributors The sole author and person responsible for the calculations made and results published in the present text is PD. No other contributors were engaged in the work related to the text.

  • Funding The author has not declared a specific grant for this research from any funding agency in the public, commercial or not-for-profit sectors.

  • Competing interests None declared.

  • Patient consent Not required.

  • Provenance and peer review Not commissioned; externally peer reviewed.

  • Data sharing statement The data used are secondary, and their sources are always cited in the text and listed in the References. The tables with data and calculations may also be attached and published.

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