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e-cigarette tax, taxing nicotine products, nicotine tax, vaping, vapor

Banning Flavored Tobacco Could Have Unintended Consequences

The prospect of a ban on flavored tobacco and nicotine products highlights the complications of contradictory tax and regulatory policy, the instability of excise taxes that go beyond pricing in the cost of externalities, and the public risks of driving consumers into the black market through excessive taxation or regulation.

6 min read
controlled foreign corporation rules

Bracing for Impact

Though they are limited by both data and assumptions, the OECD will face similar limitations. As policymakers work to fine-tune the proposals under both Pillar 1 and 2 the impact assessment should be a critical part of that discussion.

6 min read