Setting the appropriate tax on cigarettes in Ireland

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.

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Year of publication:	2002
Authors:	Madden, David
Publisher:	Dublin : University College Dublin, Department of Economics
Subject:	Tabaksteuer \| Optimale Besteuerung \| Irland

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Series:	Centre for Economic Research Working Paper Series ; WP02/25
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	356591441 [GVK] hdl:10419/72367 [Handle] hdl:10197/764 [Handle] RePEc:ucn:wpaper:200225 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10010293814