Taxation and the Consumption of Tobacco
This paper looks at the issue of the taxation of tobacco: why such taxes are imposed, the structure of these taxes in the EU and the issues to which they give rise. The effects of tobacco and the various measures used by government, including taxation, have been very much in the news in 1997. The consequences of smoking, especially in terms of passive smoking and costs for the exchequer, and the effects of tobacco taxes on income distribution and trade in contraband are recurring themes, all of which are reviewed in this paper.
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