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Setting the appropriate tax on cigarettes in Ireland

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  • David (David Patrick) Madden

Abstract

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.

Suggested Citation

  • David (David Patrick) Madden, 2002. "Setting the appropriate tax on cigarettes in Ireland," Working Papers 200225, School of Economics, University College Dublin.
  • Handle: RePEc:ucn:wpaper:200225
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    File URL: http://hdl.handle.net/10197/764
    File Function: First version, 2002
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    References listed on IDEAS

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    2. 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 Elsevier.
    3. W. Kip Viscusi, 1995. "Cigarette Taxation and the Social Consequences of Smoking," NBER Chapters,in: Tax Policy and the Economy, Volume 9, pages 51-102 National Bureau of Economic Research, Inc.
    4. O’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.
    5. 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.
    6. 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.
    7. 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.
    8. David (David Patrick) 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.
    9. 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.
    10. 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.
    11. 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.
    12. 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.
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    Cited by:

    1. Gannon, Brenda & Layte, Richard & McGregor, Pat & Madden, David & Nolan, Anne & O'Neill, Ciaran & Smith, Samantha, 2007. "The Provision and Use of Health Services, Health Inequalities and Health and Social Gain," Research Series, Economic and Social Research Institute (ESRI), number BMI196 edited by Nolan, Brian.
    2. David Madden, 2007. "Tobacco taxes and starting and quitting smoking: does the effect differ by education?," Applied Economics, Taylor & Francis Journals, vol. 39(5), pages 613-627.
    3. David (David Patrick) Madden, 2007. "Health interventions and risky behaviour," Working Papers 200709, School of Economics, University College Dublin.
    4. Stefan Mann, 2008. "Framing Obesity in Economic Theory and Policy," Review of Social Economy, Taylor & Francis Journals, vol. 66(2), pages 163-179.

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    Keywords

    Tobacco--Taxation; Smoking--Ireland;

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