Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/25763 
Year of Publication: 
2006
Series/Report no.: 
CESifo Working Paper No. 1718
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
Later this year, the European Commission has to submit a report to the Council of Ministers and the European Parliament with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that tobacco consumption should be controlled by increasing tobacco excises and that harmonization should proceed on the basis of specific rates. This article reviews and evaluates EU tobacco tax policies. It supports the move towards specific taxation, but notes that there are conceptual and empirical limits to excessively high tobacco taxes. Smokers appear to pay their way and cigarette smuggling is a growing menace to health and revenue objectives.
JEL: 
H2
H8
Document Type: 
Working Paper
Appears in Collections:

Files in This Item:
File
Size
167.77 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.