- Editorial
- Section 1 – Academic Contributions
- Production, holding and movement of excise goods under duty suspension within the European Union
Harald Jatzke - The legality of non-harmonised excise duties in the European internal market using the Federal Republic of Germany as an example
Sabine Schröer-Schallenberg - Trade in goods subject to excise duties which have been released for consumption in other Member States
Matthias Bongartz - Tackling cigarette smuggling with enforcement: case studies reviewing the experience in Hungary, Romania and the United Kingdom
János Nagy - The linkage between tax burden and illicit trade of excisable products: the example of tobacco
Adrian Cooper and Daniel Witt - Excise taxation of non-alcoholic beverages in Thailand: products, approaches, rates and administration
Rob Preece - The role of bilateral and regional trade agreements in the modernisation of taxation and revenue policy in developing economies
Leigh Obradovic
- Production, holding and movement of excise goods under duty suspension within the European Union
- Section 2 – Practitioner Contributions
- Section 3 – An Excise Resource Summary
- The Illicit Trade in Tobacco Products and How to Tackle It
Elizabeth Allen
- The Illicit Trade in Tobacco Products and How to Tackle It
- Section 4 – Reference Material