Handbook of Tobacco Taxation: Theory and Practice 

By: Arthur B. Laffer, Ph. D.

The Handbook of Tobacco Taxation is a deep exploration of the theory and practice of tobacco taxation around the globe. The Laffer curve positing a normal and a prohibitive range of tax rates applies for all products, tobacco included. The first half of the Handbook is an extensive demonstration of the theoretical economics of the Laffer curve. The second half is a study of how countries around the world have conformed to the outlines of the Laffer curve in their tobacco taxation policies.