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How Should Tobacco Be Taxed in EU-Accession Countries?

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  • Sijbren Cnossen

Abstract

Ten Central and Eastern European countries, as well as Cyprus and Malta, have applied for membership of the European Union. Membership involves, among others, alignment of the taxes on tobacco products. Within the acquis communautaire, accession countries can choose between a predominantly specific and a predominantly ad valorem excise regime. The choice affects revenue, tobacco consumption control, and EU competition. This paper examines the arguments and concludes that a predominantly specific regime seems to be the preferred choice.

Suggested Citation

  • Sijbren Cnossen, 2001. "How Should Tobacco Be Taxed in EU-Accession Countries?," CESifo Working Paper Series 539, CESifo.
    • Handle: RePEc:ces:ceswps:_539
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    File URL: https://www.cesifo.org/DocDL/cesifo_wp539.pdf
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    References listed on IDEAS

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    1. Michael Keen, 1998. "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 19(1), pages 1-37, February.
    2. Jha, Prabhat & Chaloupka, Frank (ed.), 2000. "Tobacco Control in Developing Countries," OUP Catalogue, Oxford University Press, number 9780192632463.
    3. Kay, J. A. & Keen, M. J., 1983. "How should commodities be taxed? : Market structure, product heterogeneity and the optimal structure of commodity taxes," European Economic Review, Elsevier, vol. 23(3), pages 339-358, September.
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    Cited by:

    1. Marko Primorac & Silvija Vlah Jeric, 2017. "The Structure of Cigarette Excises in the EU: From Myths to Reality," CESifo Working Paper Series 6386, CESifo.

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