Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/72367 
Authors: 
Year of Publication: 
2002
Series/Report no.: 
Centre for Economic Research Working Paper Series No. WP02/25
Publisher: 
University College Dublin, Department of Economics, Dublin
Abstract: 
This paper examines the issues involved in setting the appropriate tax on cigarettes in Ireland. It compares Irish tax rates with those in other EU countries and then examines the external costs of cigarette consumption in Ireland. The paper concludes by reviewing some recent evidence that smokers do not fully take on board the internal costs of cigarette consumption which in turn could have major implications for appropriate levels of tax.
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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