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Promoting convergence and closing gaps using affordability-based minimum taxes: an illustration using the European Union Tobacco Tax Directive

Authors

  1. Correspondence to Dr J Robert Branston, School of Management, University of Bath, Bath BA2 7AY, UK; J.R.Branston{at}bath.ac.uk
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Citation

Branston JR, López-Nicolás Á
Promoting convergence and closing gaps using affordability-based minimum taxes: an illustration using the European Union Tobacco Tax Directive

Publication history

  • Received August 2, 2021
  • Accepted January 25, 2022
  • First published February 11, 2022.
Online issue publication 
August 17, 2023

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