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.
|Date of creation:||1997|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: (+ 353 1) 6081325
Web page: http://www.tcd.ie/Economics/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:tcd:tcduep:972. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Patricia Hughes)
If references are entirely missing, you can add them using this form.