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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]

  • Liberati, Paolo
  • Paradiso, Massimo

An appropriate structure of tobacco taxation should balance only apparently contrasting health, industrial and fiscal aims. In this paper, it will be discussed the main critical issues of the present system of tobacco taxation in Italy and some hypotheses of reform. In particular, it will be proposed to link the structure of tobacco taxation to the weighted average price and to change the mix of the excise taxes towards specific taxation. The simulation of the impact of these proposals will show that the common opinion that an increase of the excise tax will reduce tax revenue, with respect to the present system, is not grounded in the data. The main reason lies in the possibility that a reduction of the ad valorem part of taxation will give stronger incentive to increase consumption prices.

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File URL: http://mpra.ub.uni-muenchen.de/55906/1/MPRA_paper_55906.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 55906.

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Date of creation: May 2014
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Handle: RePEc:pra:mprapa:55906
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  1. Sofia Delipalla & Michael Keen, 1991. "The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition," Working Papers 821, Queen's University, Department of Economics.
  2. 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 613-33, August.
  3. David Aristei & Luca Pieroni, 2010. "Habits, Complementarities and Heterogeneity in Alcohol and Tobacco Demand: A Multivariate Dynamic Model," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 72(4), pages 428-457, 08.
  4. Stehr, Mark, 2005. "Cigarette tax avoidance and evasion," Journal of Health Economics, Elsevier, vol. 24(2), pages 277-297, March.
  5. Kevin Callison & Robert Kaestner, 2012. "Do Higher Tobacco Taxes Reduce Adult Smoking? New Evidence of the Effect of Recent Cigarette Tax Increases on Adult Smoking," NBER Working Papers 18326, National Bureau of Economic Research, Inc.
  6. 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.
  7. Lisa Grazzini, 2006. "A Note on Ad Valorem and Per Unit Taxation in an Oligopoly Model," Journal of Economics, Springer, vol. 89(1), pages 59-74, October.
  8. James M. Buchanan, 1963. "The Economics of Earmarked Taxes," Journal of Political Economy, University of Chicago Press, vol. 71, pages 457.
  9. Barzel, Yoram, 1976. "An Alternative Approach to the Analysis of Taxation," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1177-97, December.
  10. Skeath, Susan E. & Trandel, Gregory A., 1994. "A Pareto comparison of ad valorem and unit taxes in noncompetitive environments," Journal of Public Economics, Elsevier, vol. 53(1), pages 53-71, January.
  11. Lewit, Eugene M. & Coate, Douglas, 1982. "The potential for using excise taxes to reduce smoking," Journal of Health Economics, Elsevier, vol. 1(2), pages 121-145, August.
  12. Cecil E. Bohanon & T. Norman Van Cott, 1991. "Product Quality and Taxation: a Reconciliation," Public Finance Review, , vol. 19(2), pages 233-237, April.
  13. Michael Keen, 1998. "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 19(1), pages 1-37, February.
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