Specific Excise Taxes

Specific Excise Taxes is a type of excise tax characterized by a fixed monetary amount levied per unit of a taxable commodity, distinguished from ad valorem excise taxes by its independence from the commodity’s market price, and commonly applied to tobacco products to ensure stable and predictable revenue generation.

23

Publications

790

Citations

66

Authors

44

Institutions

Publications per year

2017–2026

10

Variants

Specific Excise DutyUnit Excise Taxes

Authors

66

  1. FJ
    Frank J. Chaloupka

    University of Illinois Chicago, United States

    3 publications · 98 citations

    4

    h-index

  2. TS
    Timothy S. Naimi

    Boston University, United States

    3 publications · 54 citations

    3

    h-index

  3. CV
    Corné van Walbeek

    University of Cape Town, South Africa

    3 publications · 77 citations

    3

    h-index

  4. CS
    Ce Shang

    University of Illinois Chicago, United States

    2 publications · 86 citations

    3

    h-index

  5. TM
    Thornton Matheson

    International Monetary Fund, United States

    2 publications · 62 citations

    2

    h-index

1–5 of 66

Venues

  1. Tobacco Control

    6 publications · 168 citations

    6

    h-index

  2. Journal of Studies on Alcohol and Drugs

    2 publications · 36 citations

    2

    h-index

  3. Substance Abuse

    1 publications · 18 citations

    1

    h-index

  4. IMF Working Paper

    1 publications · 31 citations

    1

    h-index

  5. Nicotine & Tobacco Research

    1 publications · 38 citations

    1

    h-index

1–5