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Are tobacco taxes really regressive? : evidence from Chile (anglais)

Tobacco taxes are deemed regressive, because the poorest families tend to allocate larger shares of their budget to purchase tobacco. However, as taxes also discourage tobacco use, some of the most adverse effects, including higher medical expenses, lower life expectancy at birth, added years of disability among smokers, and reduction in the quality of life, among others, will be reduced. This paper describes and simulates the effects of the tobacco...
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