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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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Published in: | Tobacco control 2014-05, Vol.23 (e1), p.e12-e14 |
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container_title | Tobacco control |
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creator | Blecher, Evan Ross, Hana Stoklosa, Michal |
description | [...]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. |
doi_str_mv | 10.1136/tobaccocontrol-2012-050728 |
format | article |
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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 |
title | Lessons learned from cigarette tax harmonisation in the European Union |
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