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Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco

Author

Listed:
  • Economisti Associati

Abstract

The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The Study includes a baseline assessment of a series of issues emerged from the previous evaluation of the Directive and analyses how these problems may evolve if no EU action is taken. Secondly, the Study formulates a set of possible policy options to address these problems, assesses their likely impacts (market functioning and development, regulatory costs, tax revenues, tobacco control policies, illicit trade etc.), and compares the outcome with the baseline situation.

Suggested Citation

  • Economisti Associati, 2017. "Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco," Taxation Studies 0072, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0072
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/study_on_directive-2011_64_main_text_en.pdf
    File Function: final version, 2017
    Download Restriction: no
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    More about this item

    Keywords

    European Union; taxation; Tobacco;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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