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.
Topics: Cost-effectiveness / Tax levels and structure / Tobacco taxes revenues / Impact on demand / Economic impact of tobacco control / Tax avoidance and evasion / Tax and price / Impact on the poor / Jobs and productivity
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