Balanced Approach Regulatory Measures for Excise Tax on Tobacco and Nicotine-Based Products with Differential Degrees of Harm
This paper reports a study that analyses regulatory measures for excise tax on tobacco and nicotine-based products in Malaysia. The study highlights current non-optimal nature of excise tax due to a lack of differentiation between the varying degrees of harm caused by different tobacco and nicotine-...
Published in: | Jambura Law Review |
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Main Author: | |
Format: | Article |
Language: | English |
Published: |
State University of Gorontalo
2024
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Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85201101829&doi=10.33756%2fjlr.v6i2.24281&partnerID=40&md5=e298f60aacf64c7b923b7531a6207c0b |