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Renowned economist Dr. Arthur Laffer recently released his Handbook of Tobacco Taxation – Theory and Practice. Published by The Laffer Center at the Pacific Research Institute, this 400-page handbook provides a comprehensive overview on all aspects of tobacco taxation. Laffer said, “One size does not fit all. Tobacco regulation and taxation are complex matters that require consideration of a number of political, economic, and demographic factors prior to deciding on tax structures and levels.” In general, governments levy excise taxes on tobacco to achieve fiscal and public health objectives. However, there’s a point at which tobacco taxes don't work to achieve these objectives. Laffer’s new book reviews and discusses the complexities of this issue. In the book he reviews the elasticity of tobacco demand and then discusses various fiscal revenue and public health goals in context of the Laffer Curve (fiscal) and the Bhagwati Theorems (public health). Other topics in the book include affordability, regressivity, illicit trade, and the excise tax structure.

Книгата е дарение от Петър Ганев.

Dr. Arthur Laffer’s international tobacco tax handbook discusses excise tax theories while offering practical case studies and examples from around the world on optimizing government tax revenue.
Tobacco taxes are becoming increasingly important due to the financial crisis and as part of the global public health debate. Laffer’s Handbook of Tobacco Taxation – Theory and Practice outlines that “One size does not fit all”, highlighting the importance of countries retaining their fiscal sovereignty.

Arthur Laffer

Arthur Betz Laffer, Ph.D.  is an American economist who first gained prominence during the Reagan administration as a member of Reagan's Economic Policy Advisory Board (1981–89). Laffer is best known for the Laffer curve, an illustration of the theory that there exists some tax rate between 0% and 100% that will result in maximum tax revenue for governments. He is the author and co-author of many books and newspaper articles, including Supply Side Economics: Financial Decision-Making for the 80s. Laffer is Policy Co-Chairman (with Lawrence "Larry" Kudlow) of the Free Enterprise Fund and serves on the "Board of Scholars" of the American Legislative Exchange Council.