The Resource Restraining the golden weed : taxation and regulation of tobacco

Restraining the golden weed : taxation and regulation of tobacco

Label
Restraining the golden weed : taxation and regulation of tobacco
Title
Restraining the golden weed : taxation and regulation of tobacco
Creator
Subject
Language
eng
Summary
This paper considers the key economic considerations in tobacco tax policy and its interaction with regulation. How far are high taxes on cigarettes justified by the external costs of smoking, and what other considerations should inform policy decisions about the appropriate level and structure of tobacco taxation? The paper discusses the definition and measurement of the external costs of smoking, and the implications of these costs for tobacco taxation and regulation. Wider issues in tobacco taxation are then considered, including revenue-raising efficiency, the tax base, distributional aspects, and the international dimension to tobacco tax policy
Citation source
In: FinanzArchiv. - Tübingen. - Vol. 64 (2008),
http://library.link/vocab/creatorName
Smith, S. (Stephen)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tobacco tax
  • excise duty
  • tax policy
  • fiscal sociology
Label
Restraining the golden weed : taxation and regulation of tobacco
Instantiates
Publication
Label
Restraining the golden weed : taxation and regulation of tobacco
Publication

Library Locations

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