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Comparing personal income tax across countries depends heavily on how rates are measured. PwC includes surtaxes but excludes local taxes in its headline rate, while the OECD separates statutory, marginal, and all in Global Excise Tax Policy: Application and Trends Tax Foundation Federal budget: Australia's $10 billion tobacco tax became a smuggler's jackpot Taxes on Tobacco Products: Details & Analysis Tax Foundation Latest estimates and findings for the tobacco tax gap Australian Taxation Office Federal budget 2023: Tobacco tax to increase 15% in massive smoking, vaping crackdown Australia's leading news site for latest headlines
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