Lessons learned from cigarette tax harmonisation in the European Union

[...]the countries in this group have higher per capita incomes (which are growing at a slower pace) and higher cigarette taxes and prices. What this paper adds While many tobacco control advocates credit the European Union's (EU's) minimum excise tax burden (percentage share of tax in pri...

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Bibliographic Details
Published in:Tobacco control 2014-05, Vol.23 (e1), p.e12-e14
Main Authors: Blecher, Evan, Ross, Hana, Stoklosa, Michal
Format: Article
Language:English
Subjects:
Cigarettes
Commerce - economics
Commerce - legislation & jurisprudence
Councils
Economic growth
EU directives
European Union
Excise taxes
Fiscal policy
Humans
International Cooperation
Prices
Smoking - economics
Taxes - economics
Taxes - legislation & jurisprudence
Tobacco
Tobacco industry
Tobacco Products - economics
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Summary:[...]the countries in this group have higher per capita incomes (which are growing at a slower pace) and higher cigarette taxes and prices. What this paper adds While many tobacco control advocates credit the European Union's (EU's) minimum excise tax burden (percentage share of tax in price) for increasing cigarette taxes and prices, we show that the EU excise tax policy has been effective because it is more nuanced with an excise tax floor that acts as a binding constraint on member states with lower prices.
ISSN:0964-4563
1468-3318
DOI:10.1136/tobaccocontrol-2012-050728