From 'Flatulence Taxes' to 'Condom Taxes': Excises as the New Frontier for EU Tax Law

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Rita de la Feria

DOI: 10.2139/ssrn.6201438

Cited by: 0

Fields of Study & Subjects

Taxation and Legal Issues EU Law and Policy Analysis Economic and Fiscal Studies