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008170119s1993    onca   #o||||f|0| 0|eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF2-254/1993E-PDF
24500|aTobacco taxes and consumption |h[electronic resource].
260 |a[Ottawa] : |bDept. of Finance Canada, |c1993.
300 |avi, 105 p. : |bill., figs.
500 |aDigitized edition from print [produced by Finance Canada].
500 |aIssued also in French under title: Consommation et taxation du tabac.
500 |a"June 1993."
504 |aIncludes bibliographical references.
520 |a"In the recent past, there have been significant changes in the level of tobacco taxes. Since 1980, federal excise levies (both the excise tax and the excise duty) have increased by over 550% while provincial levies have risen by more than 500%. These tax increases led to higher prices which, in turn, affected consumption. Since the total tax revenues received by both federal and provincial governments depend upon the rate of tax and the level of tax-paid consumption, policy makers should have an understanding of how taxes affect tobacco prices and the relationship between price and quantity consumed. ..."--Intro.
69207|2gccst|aTaxes
69207|2gccst|aTobacco industry
7101 |aCanada. |bDepartment of Finance.
77508|tConsommation et taxation du tabac |w(CaOODSP)9.830916
85640|qPDF|s4.83 MB|uhttps://publications.gc.ca/collections/collection_2017/fin/F2-254-1993-eng.pdf