Tobacco Excise Tax Structure: Implications for Public Health
Governments tax tobacco products for both revenue and public health purposes. How should they structure tobacco taxes? This column uses data from 21 EU countries between 1998 and 2007 to argue that cigarettes should be subject to a high, uniform specific tax in the interest of both objectives.
October 2010
Location(s): Europe
Content Type: Journal article
Topic(s): Health consequences, Industry globalization, Supply-side issues and interventions, Tax and price, Tax levels and structure, Tobacco use
Authors(s): Frank J. Chaloupka, Ph.D., Richard M. Peck, Ph.D., John Tauras, Ph.D., Xin Xu, Ayda Aysun Yürekli
Citation