Setting the Appropriate Tax on Cigarettes in Ireland
This paper examines the issues involved in setting the appropriate tax on cigarettes in Ireland. It compares Irish tax rates with those in other EU countries and then examines the external costs of cigarette consumption in Ireland. The paper concludes by reviewing some recent evidence that smokers do not fully take on board the internal costs of cigarette consumption which in turn could have major implications for appropriate levels of tax.
|Date of creation:||10 Oct 2002|
|Date of revision:|
|Contact details of provider:|| Postal: |
Fax: +353-1-283 0068
Web page: http://www.ucd.ie/economics
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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.
- Becker, Gary S & Murphy, Kevin M, 1988.
"A Theory of Rational Addiction,"
Journal of Political Economy,
University of Chicago Press, vol. 96(4), pages 675-700, August.
- Gary S. Becker & Kevin M. Murphy, 1986. "A Theory of Rational Addiction," University of Chicago - George G. Stigler Center for Study of Economy and State 41, Chicago - Center for Study of Economy and State.
- Jonathan Gruber, 2001. "Tobacco at the Crossroads: The Past and Future of Smoking Regulation in the United States," Journal of Economic Perspectives, American Economic Association, vol. 15(2), pages 193-212, Spring.
- O'Donoghue, Ted & Rabin, Matthew, 2002.
"Addiction and Present-Biased Preferences,"
02-10, Cornell University, Center for Analytic Economics.
- Ted O'Donoghue & Matthew Rabin, 2003. "Addiction and Present-Biased Preferences," Game Theory and Information 0303005, EconWPA.
- Oâ€™Donoghue, Ted & Rabin, Matthew, 2002. "Addiction and Present-Biased Preferences," Department of Economics, Working Paper Series qt3v86x53j, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Chaloupka, Frank J. & Warner, Kenneth E., 2000.
"The economics of smoking,"
Handbook of Health Economics,
in: A. J. Culyer & J. P. Newhouse (ed.), Handbook of Health Economics, edition 1, volume 1, chapter 29, pages 1539-1627
- FitzGerald, John & Quinn, T. P. & Whelan, Brendan J. & Williams, J. A., 1988. "An Analysis of Cross-Border Shopping," Research Series, Economic and Social Research Institute (ESRI), number GRS137.
- Janet Currie & Rosemary Hyson, 1999.
"Is the Impact of Health Shocks Cushioned by Socioeconomic Status? The Case of Low Birthweight,"
NBER Working Papers
6999, National Bureau of Economic Research, Inc.
- Rosemary Hyson & Janet Currie, 1999. "Is the Impact of Health Shocks Cushioned by Socioeconomic Status? The Case of Low Birthweight," American Economic Review, American Economic Association, vol. 89(2), pages 245-250, May.
- Corman, Hope & Chaikind, Stephen, 1998. "The effect of low birthweight on the school performance and behavior of school-aged children," Economics of Education Review, Elsevier, vol. 17(3), pages 307-316, June.
- W. Kip Viscusi, 1995.
"Cigarette Taxation and the Social Consequences of Smoking,"
in: Tax Policy and the Economy, Volume 9, pages 51-102
National Bureau of Economic Research, Inc.
- W. Kip Viscusi, 1994. "Cigarette Taxation and the Social Consequences of Smoking," NBER Working Papers 4891, National Bureau of Economic Research, Inc.
- David Madden, 2002. "Do Tobacco Taxes Influence Starting and Quitting Smoking? A Duration Analysis Approach Using Evidence from a Sample of Irish Women," Working Papers 200206, School Of Economics, University College Dublin.
- Shane Frederick & George Loewenstein & Ted O'Donoghue, 2002. "Time Discounting and Time Preference: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 40(2), pages 351-401, June.
- Philip DeCicca & Donald Kenkel & Alan Mathios, 2002. "Putting Out the Fires: Will Higher Taxes Reduce the Onset of Youth Smoking?," Journal of Political Economy, University of Chicago Press, vol. 110(1), pages 144-169, February.
When requesting a correction, please mention this item's handle: RePEc:ucn:wpaper:200225. 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: (Nicolas Clifton)
If references are entirely missing, you can add them using this form.