The fiscal impact of the excise taxation and pricing policy of the cigarette industry in the European Union after the adoption of Directive 2011/64
Background Since 2011, when the EU Directive 2011/64 on tobacco excise duty was adopted, cigarette consumption declined in the 27 EU countries combined, but the tobacco excise revenue did not increase. Objectives To estimate the impact of excise taxation and the industry pricing policy on cigarette...
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| Format: | Article |
| Language: | English |
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European Publishing
2020-10-01
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| Series: | Tobacco Prevention and Cessation |
| Online Access: | https://www.tobaccopreventioncessation.com/The-fiscal-impact-of-the-excise-taxation-and-pricing-policy-of-the-cigarette-industry,128286,0,2.html |