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The Lagos

Nigeria’s CETA Bill: Fiscal Policy, Public Health and Economic Implications

Nigeria is considering a major change to the taxation of sugar-sweetened beverages (SSBs) through an amendment to the Customs, Excise Tariff, Etc. (Consolidation) Act (CETA). The proposed amendment would replace the existing ₦10 per litre specific excise duty with an ad valorem tax linked to the...

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