Effects of specific versus ad valorem excise taxes: empirical evidence on cigarette pricing in the EU
Author
Abstract
Suggested Citation
DOI: 10.1007/s10663-024-09637-9
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Delipalla, Sofia & Keen, Michael, 1992.
"The comparison between ad valorem and specific taxation under imperfect competition,"
Journal of Public Economics, Elsevier, vol. 49(3), pages 351-367, December.
- Sofia Delipalla & Michael Keen, 1991. "The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition," Working Paper 821, Economics Department, Queen's University.
- John Kay & Michael Keen, 1987. "Commodity Taxation for Maximum Revenue," Public Finance Review, , vol. 15(4), pages 371-385, October.
- John Kay & Michael Keen, 1991. "Product Quality Under Specific and Ad Valorem Taxation," Public Finance Review, , vol. 19(2), pages 238-247, April.
- Michael Keen, 1998. "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 19(1), pages 1-37, February.
- Patrick Petit & Janos Nagy, 2016. "How to Design and Enforce Tobacco Excises?," IMF Fiscal Affairs Department 16/03, International Monetary Fund.
- Jha, Prabhat & Chaloupka, Frank (ed.), 2000. "Tobacco Control in Developing Countries," OUP Catalogue, Oxford University Press, number 9780192632463, Decembrie.
- Cecil E. Bohanon & T. Norman Van Cott, 1984. "Specific Taxes, Product Quality, and Rate-Revenue Analysis," Public Finance Review, , vol. 12(4), pages 500-511, October.
- Delipalla, Sophia & O'Donnell, Owen, 2001.
"Estimating tax incidence, market power and market conduct: The European cigarette industry,"
International Journal of Industrial Organization, Elsevier, vol. 19(6), pages 885-908, May.
- Sophia Delipalla & Owen O'Donnell, 1999. "Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry," Studies in Economics 9901, School of Economics, University of Kent.
- Cremer, Helmuth & Thisse, Jacques-Francois, 1994.
"Commodity Taxation in a Differentiated Oligopoly,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 35(3), pages 613-633, August.
- CREMER, Helmut & THISSE, Jacques-François, 1992. "Commodity taxation in a differentiated oligopoly," LIDAM Discussion Papers CORE 1992035, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Cremer, Helmuth & Thisse, Jacques-François, 1993. "Commodity Taxation in a Differentiated Oligopoly," IDEI Working Papers 25, Institut d'Économie Industrielle (IDEI), Toulouse.
- Cremer, H. & Thisse, J.-F., 1994. "Commodity taxation in a differentiated oligopoly," LIDAM Reprints CORE 1112, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Patrick Petit & Mr. Janos Nagy, 2016. "How to Design and Enforce Tobacco Excises?," IMF Fiscal Affairs Department 2016/003, International Monetary Fund.
- Sofia Delipalla & Michael Keen, 2006. "Product Quality and the Optimal Structure of Commodity Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 547-554, October.
- Johnson, Terry R, 1978. "Additional Evidence on the Effects of Alternative Taxes on Cigarette Prices," Journal of Political Economy, University of Chicago Press, vol. 86(2), pages 325-328, April.
- Barzel, Yoram, 1976. "An Alternative Approach to the Analysis of Taxation," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1177-1197, December.
- Colin D Mathers & Dejan Loncar, 2006. "Projections of Global Mortality and Burden of Disease from 2002 to 2030," PLOS Medicine, Public Library of Science, vol. 3(11), pages 1-20, November.
- Stern, Nicholas, 1987. "The effects of taxation, price control and government contracts in oligopoly and monopolistic competition," Journal of Public Economics, Elsevier, vol. 32(2), pages 133-158, March.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Marko Primorac & Silvija Vlah Jeric, 2017. "The Structure of Cigarette Excises in the EU: From Myths to Reality," CESifo Working Paper Series 6386, CESifo.
- Sophia Delipalla & Owen O'Donnell, 1998. "The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry," Studies in Economics 9802, School of Economics, University of Kent.
- Liberati, Paolo & Paradiso, Massimo, 2014. "Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia [On the structure of the excise taxes on tobacco: A reform proposal for Italy]," MPRA Paper 55906, University Library of Munich, Germany.
- Delipalla, Sophia & O'Donnell, Owen, 2001.
"Estimating tax incidence, market power and market conduct: The European cigarette industry,"
International Journal of Industrial Organization, Elsevier, vol. 19(6), pages 885-908, May.
- Sophia Delipalla & Owen O'Donnell, 1999. "Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry," Studies in Economics 9901, School of Economics, University of Kent.
- Michael Keen, 1998. "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 19(1), pages 1-37, February.
- François Boldron & Cyril Hariton, 2003.
"Access charge and imperfect competition,"
Recherches économiques de Louvain, De Boeck Université, vol. 69(3), pages 319-340.
- François BOLDRON & Cyril HARITON, 2003. "Access charge and imperfect competition," Discussion Papers (REL - Recherches Economiques de Louvain) 2003034, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Sijbren Cnossen, 2006. "Tobacco Taxation in the European Union," CESifo Working Paper Series 1718, CESifo.
- Liqun Liu & Thomas R. Saving, 2005. "Market Substitution and the Pareto Dominance of Ad Valorem Taxation," Southern Economic Journal, John Wiley & Sons, vol. 72(2), pages 463-481, October.
- George Obeng, 2018. "Value Added Tax and Vat Flat Rate Scheme in Ghana, Any Cascading Implications," Asian Development Policy Review, Asian Economic and Social Society, vol. 6(4), pages 213-225, December.
- Sijbren Cnossen, 2006. "Tobacco taxation in the European Union," CPB Discussion Paper 67.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Clément Carbonnier, 2006.
"Who pays commodity taxes? Evidence from French reforms, 1987-1999,"
PSE Working Papers
halshs-00590515, HAL.
- Clément Carbonnier, 2006. "Who pays commodity taxes? Evidence from French reforms, 1987-1999," Working Papers halshs-00590515, HAL.
- Théophile T Azomahou & Racky Baldé & Abdoulaye Diagne & Pape Yona Mané & Ibrahima Sory Kaba, 2019. "Public finances and tobacco taxation with product variety: Theory and application to Senegal and Nigeria," PLOS ONE, Public Library of Science, vol. 14(2), pages 1-21, February.
- Panayiota Lyssiotou & Elena Savva, 2021. "Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 212-247, February.
- DeCicca, Philip & Kenkel, Donald & Liu, Feng, 2013.
"Excise tax avoidance: The case of state cigarette taxes,"
Journal of Health Economics, Elsevier, vol. 32(6), pages 1130-1141.
- Philip DeCicca & Donald S. Kenkel & Feng Liu, 2010. "Excise Tax Avoidance: The Case of State Cigarette Taxes," NBER Working Papers 15941, National Bureau of Economic Research, Inc.
- Philip DeCicca & Donald Kenkel & Feng Liu, 2013.
"Who Pays Cigarette Taxes? The Impact of Consumer Price Search,"
The Review of Economics and Statistics, MIT Press, vol. 95(2), pages 516-529, May.
- Philip DeCicca & Donald S. Kenkel & Feng Liu, 2010. "Who Pays Cigarette Taxes? The Impact of Consumer Price Search," NBER Working Papers 15942, National Bureau of Economic Research, Inc.
- François Boldron, 2003. "Le choix entre taxe unitaire et taxe ad valorem," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 109-128.
- Martin Peitz & Markus Reisinger, 2014.
"Indirect Taxation in Vertical Oligopoly,"
Journal of Industrial Economics, Wiley Blackwell, vol. 62(4), pages 709-755, December.
- Peitz, Martin & Reisinger, Markus, 2009. "Indirect Taxation in Vertical Oligopoly," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 255, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Martin Peitz & Markus Reisinger, 2009. "Indirect Taxation in Vertical Oligopoly," CESifo Working Paper Series 2583, CESifo.
- Sijbren Cnossen, 2006. "Alcohol taxation and regulation in the European Union," CPB Discussion Paper 76.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Sijbren Cnossen & D. Forrest & S. Smith, 2009. "Taxation and regulation of smoking, drinking and gambling in the European Union," CPB Special Publication 76.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Sijbren Cnossen, 2006. "Tobacco taxation in the European Union," CPB Discussion Paper 67, CPB Netherlands Bureau for Economic Policy Analysis.
More about this item
Keywords
Cigarette excises; Excise taxes; Tax harmonization; EU;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:empiri:v:52:y:2025:i:2:d:10.1007_s10663-024-09637-9. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.