Please use this identifier to cite or link to this item:
Cnossen, Sijbren
Year of Publication: 
Series/Report no.: 
CESifo Working Paper 539
Ten Central and Eastern European countries, as well as Cyprus and Malta, have applied for membership of the European Union. Membership involves, among others, alignment of the taxes on tobacco products. Within the acquis communautaire, accession countries can choose between a predominantly specific and a predominantly ad valorem excise regime. The choice affectsrevenue, tobacco consumption control, and EU competition. Thispaper examines the arguments and concludes that a predominantlyspecific regime seems to be the preferred choice.
Document Type: 
Working Paper

Files in This Item:

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