Setting the appropriate tax on cigarettes in Ireland

David Madden ()

No 200225, Working Papers from School of Economics, University College Dublin

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.

Keywords: Tobacco--Taxation; Smoking--Ireland (search for similar items in EconPapers)
Date: 2002-10
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Citations: View citations in EconPapers (4)

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http://hdl.handle.net/10197/764 First version, 2002 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:ucn:wpaper:200225

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