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Tobacco Taxation in the European Union

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  • Sijbren Cnossen
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    Abstract

    Later this year, the European Commission has to submit a report to the Council of Ministers and the European Parliament with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that tobacco consumption should be controlled by increasing tobacco excises and that harmonization should proceed on the basis of specific rates. This article reviews and evaluates EU tobacco tax policies. It supports the move towards specific taxation, but notes that there are conceptual and empirical limits to increasingly high tobacco taxes. Smokers appear to pay their way, and cigarette smuggling is a growing menace to health and revenue objectives.

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    Bibliographic Info

    Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

    Volume (Year): 62 (2006)
    Issue (Month): 2 (June)
    Pages: 305-322

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    Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200606)62:2_305:ttiteu_2.0.tx_2-m

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    Web page: http://www.mohr.de/fa

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    Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
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    Related research

    Keywords: tobacco taxation; European Union;

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    Cited by:
    1. Odermatt, Reto & Stutzer, Alois, 2013. "Smoking Bans, Cigarette Prices and Life Satisfaction," IZA Discussion Papers 7177, Institute for the Study of Labor (IZA).
    2. Peter Schwarz, 2009. "Optionen einer rationalen Regulierung des Tabakkonsums: Die Vorteile eines liberalen Paternalismus," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 10(2), pages 235-251, 05.
    3. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo Group Munich.
    4. Haavio, Markus & Kotakorpi, Kaisa, 2011. "The political economy of sin taxes," European Economic Review, Elsevier, vol. 55(4), pages 575-594, May.

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