Tobacco taxation in the European Union

Sijbren Cnossen

No 67, CPB Discussion Paper from CPB Netherlands Bureau for Economic Policy Analysis

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 harmonisation should proceed on the basis of specific rates. This paper reviews and evaluates EU tobacco tax policies. It supports the move towards specific taxation, but notes that there are conceptual and empirical limits to excessively high tobacco taxes. Smokers appear to pay their way and cigarette smuggling is a growing menace to health and revenue objectives.

JEL-codes: H2 H8 (search for similar items in EconPapers)
Date: 2006-07
New Economics Papers: this item is included in nep-eec, nep-hea, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (29)

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Persistent link: https://EconPapers.repec.org/RePEc:cpb:discus:67

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