Tax Elasticity in Spain (2005-2013)

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.

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The views and opinions expressed in the published articles are strictly those of the author(s). 21 December 2021.