11 - Institutional and Regulatory Enablers of Tax Avoidance in the Tobacco Sector

05/2026

Malick Njie, Karin Baumgarter, Tanya Arora

A Comparative Study of Switzerland, the Netherlands, and the United Kingdom

This report was developed as part of the Applied Research Projects (ARPs). ARPs are a key part of the MINT programme at the Geneva Graduate Institute, where student groups conduct policy-relevant research on international development and relations. ARPs involve framing research questions, conducting literature reviews, designing methodologies, and presenting findings. As a partner organisation, AT Switzerland provided guidance and technical expertise throughout the project. Our organisation proudly supported students, ensuring their research addressed significant international issues.