CONFERENCE PROCEEDING
Tax Elasticity in Spain (2005-2013)
José Torres 1  
 
 
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Universidad de Zaragoza, Zaragoza, Spain
Publish date: 2019-03-26
 
Tob. Prev. Cessation 2019;5(Supplement):A133
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ABSTRACT
This work assesses the influence of taxes on tobacco in Spain during a term of 8 years (2005-2013). We use the same econometric model than Pan American Health Organization. We have got a tax`s elasticity of -0, 6855 and an important negative relevance of the law.
eISSN:2459-3087