Tobacco Taxation in the European Union

Author: Cnossen, Sijbren

Source: FinanzArchiv: Public Finance Analysis, Volume 62, Number 2, June 2006 , pp. 305-322(18)

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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.

Keywords: TOBACCO TAXATION; EUROPEAN UNION

Document Type: Research article

DOI: http://dx.doi.org/10.1628/001522106X120686

Publication date: 2006-06-01

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FinanzArchiv founded in 1884 is one of the world's oldest professional journals in public finance.

FinanzArchiv publishes original work from all fields of public economics which are of interest to an international readership, e.g. taxation, public debt, public goods, public choice, federalism, market failure, social policy, and the welfare state. Special emphasis is on high-quality theoretical and empirical papers on current policy issues.

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FinanzArchiv is a fully peer-reviewed journal committed to a prompt turnaround of submissions. No more than four months should pass between online submission of a manuscript and the editor's decision on acceptance, revision, or rejection.
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Tobacco Taxation in the European Union

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