机译:消费税协调和吸烟在与跨境套利的模型中
Univ Belgrade Fac Econ Kamenicka 6 Belgrade 11000 Serbia;
Metropolitan Univ Fac Econ Finance & Adm Bulevar Zorana Djidj 44 Belgrade 11070 Serbia;
Excise duties; Harmonisation of taxes in the EU; Demand for cigarettes; Tax revenues; Cross-border arbitrage;