Author： Cnossen Sijbren
Publisher： Mohr Siebeck
ISSN： 0015-2218
Source： FinanzArchiv: Public Finance Analysis, Vol.62, Iss.2, 2006-06, pp. : 305-322
Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.
Abstract
Later this year, the European Commission has to submit a report to the Council of Ministers and the European Parliament with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that tobacco consumption should be controlled by increasing tobacco excises and that harmonization should proceed on the basis of specific rates. This article reviews and evaluates EU tobacco tax policies. It supports the move towards specific taxation, but notes that there are conceptual and empirical limits to increasingly high tobacco taxes. Smokers appear to pay their way, and cigarette smuggling is a growing menace to health and revenue objectives.
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